Use the following information to answer the given

\(\begin{array}{c|c} & \text{1st Jan.} & \text{31st Dec.} \\ & ₦ & ₦ \\ creditors & 4,200 & 5,200 \\ stocks & 3,600 & 3,200 \\ \text{cash paid to creditors during the year was ₦18,000} \end{array}\)

Cost of sales for the year was

A.

₦19,800

B.

₦19,400

C.

₦18,400

D.

₦17,400

Correct answer is B

No explanation has been provided for this answer.