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 gross profit.

A.

#100,000

B.

#86,000

C.

#82,000

D.

#76,000

Correct answer is A

sales                                                             232,000  
Add: disc. received                                        18,000               
opening stock                           28,000
+ purchase                               128,000
cost of gds. avail. for sale        156,000
Less:closing stock                    10,000
Cost of gds sold                       146,000      
Add Carriage inwards                4000            150000   
Gross profit                                                    100,000