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6.15 The inventory value for the financial statements of Q for the year ended 31 December 20X4 was based on an inventory count on 4 January 20X5, which gave a total inventory value of $836,200.
Between 31 December and 4 January 20X5, the following transactions took place:
$
Purchases of goods 8,600
Sales of goods (profit margin 30% on sales) 14 ,000
Goods returned by Q to supplier 700
What adjusted figure should be included in the financial statements for inventories at 31 December
20X4?
A $838,100
B $853,900
C $818,500
D $834 ,300
答案：A
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