Use the information below to answer question

Adex Ltd. issues stock to its retail branches at cost price. The following particulars relate to Ede branch.

Stock at branch 1st January at cost............N400
Goods sent to branch at cost...................N8000
Returns to head ...............................N340
Cash sales ....................................N9160
Stock at branch 31st December at cost..........N720

What is the gross profit carried to the profit and loss account?

A.

N1820

B.

N1640

C.

N1530

D.

N1870

Correct answer is A

No explanation has been provided for this answer.