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20.10 Senji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31 January 20X3 from the following information:
$
Trade payables: 31 January 20X2 130,400
31 January 20X3 171,250
Payment to suppliers 888,400
Cost of goods taken from inventory by Senji for her personal use 1,000
Refunds received from suppliers 2,400 .
Discounts received 11,200
What is the figure for purchases that should be included in Senji's financial statements?
A $914,650
B $937 ,050
C $939,050
D $941 ,850
答案：B
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