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20.4 The following information is relevant for questions 20.4 and 20.5.
A is a sole trader who does not keep full accounting records. The following details relate to her trar with credit customers and suppliers for the year ended 30 November 20X3.
$
Trade receivables, 1 December 20X2 130,000
Trade payables, 1 December 20X2 60,000
Cash received from customers 686,400
Cash paid to suppliers 302,800
Discounts allowed 1,400
Discounts received 2,960
Irrecoverable debts 4,160
Amount due from a customer who is also a supplier offset against an amount due for goods supplied by him 2,000
Trade receivables,30 November 20X3 181,000
Trade payables, 30 November 20X3 84,000
20.4 Based on the above information, what figure should appear in A's statement of profit or loss for the year ended 30 November 20X3 for sales revenue?
A $748,960
B $748,800
C $744,960
D $743,560
答案：C
20.5 Based on the above information, what figure should appear in A's statement of profit or loss for the year ended 30 November 20X3 for purchases?
A $283,760
B $325,840
C $329,760
D $331,760
答案：D
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