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Use the following to answer the given question

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Use the following to answer the given question


NStock 1/1/934,500Sales13,500Purchases5,000Carriage inwards500Stock 31/12/934,200Return inwards600


Net sales is

A.

N14,100

B.

N14,000

C.

N13,500

D.

N12,900

E.

N9,300

Correct answer is D

No explanation has been provided for this answer.