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Use the following to answer the given question

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Use the following to answer the given question


NNOpening stock1,200sales29,000Purchases?Less sales returns 500Add. Carriage Inwards300?Less return outwards1,57028,500Less closing stock2,220Gross Profit(25% of sales)28,50028,500


The cost of goods available for sale is

A.

N21,375

B.

N22,095

C.

N22,395

D.

N23,595

E.

N25,165

Correct answer is D

No explanation has been provided for this answer.