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20.13 A sole trader who does not keep full accounting records wishes to calculate her sales revenue for the year.The information available is:
1 Opening inventory $17,000
2 Closing inventory $24,000
3 Purchases $91,000
4 Standard gross profit percentage on sales revenue 40%
Which of the following is the sales figure for the year calculated from these figures?
A $117 ,600
B $108,000
C $210,000
D $140,000
答案：D
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