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6.6 A company with an accounting date of 31 October carried out a physical check of inventory on 4 November 20X3, leading to an inventory value at cost at this date of $483,700.
Between 1 November 20X3 and 4 November 20X3 the following transactions took place:
1 Goods costing $38 ,400 were received from suppliers.
2 Goods that had cost $14 ,800 were sold for $20,000.
3 A customer returned, in good condition, some goods which had been sold to him in October for $600 and which had cost $400.
4 The company returned goods that had cost $1 ,800 in October to the supplier, and received a credit note for them.
What figure should appear in the company's financial statements at 31 October 20X3 for closing inventory, based on this information?
A $458,700
B $505, ,900
C $508,700
D $461 ,500
答案：D
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