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6.1 The inventory value for the financial statements of Global Co for the year ended 30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000. Between 30 June and 7 July 20X6, the following transactions took place.
$
Purchase of goods 11,750
Sale of goods (mark up on cost at 15%) 14,950
Goods returned by Global Co to supplier 1 ,500
What figure should be included in the financial statements for inventories at 30 June 20X3?
A $952,750
B $949,750
C $926,750
D $958,950
答案：A
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