Sales – #232,000
Opening stock – # 28,000
Purchases – #128,000
Carriage inwards – # 4,000
Carriage outwards – # 6,000
Closing stock – # 10,000
Discount received – # 18,000
Expenses – # 20,000
Calculate the expenses debited to the profit and loss account
A #17,000
B #23,000
C #26,000
D #30,000
Answer is C
