Use the following information to answer the question

The following transactions relate to Osei Enterprises for the year ended 31st December 2020.

   D
 Purchases  160,000
 Returns outwards  880
 Carriage inwards  740
 Returns inwards  620
 Sales  195,000

 Salaries

 27,600

 Closing stock

 14,100

The net profit is

A.

D 21,760

B.

D 18,260

C.

D 21,020

D.

D 21,620

Correct answer is C

No explanation has been provided for this answer.