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20.6 A sole trader fixes her prices by adding 50 per cent to the cost of all goods purchased. On 31 October 20X3 a fire destroyed a considerable part of the inventory and all inventory records.
Her trading account for the year ended 31 October 20X3 included the following figures:
Using this information, what inventory loss has occurred?
A $61,050
B $87,575
C $40,700
D $110,850
答案：C
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