Use the following information to answer the given
1st Jan I 31st Dec I ₦ I ₦ creditors I 4,200 I 5,200 stocks I 3,600 I 3,200 cash paid to creditors during the year was ₦18,000
Cost of sales for the year was
A ₦19,800
B ₦19,400
C ₦18,400
D ₦17,400
Answer is B