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Annie is a sole trader who does not keep full accounting records. The following details relate to her transactions with credit customers and suppliers for the year ended 30 June 20X6：
$
Trade receivables，1 July 20X5 130，000
Trade payables，1 July 20X5 60，000
Cash received from customers 686，400
Cash paid to suppliers 302，800
Discounts allowed 1，400
Discounts received 2，960
Contra between payables and receivables ledgers 2，000
Trade receivables，30 June 20X6 181，000
Trade payables，30 June 20X6 84，000
What figure should appear for purchases in Annie’s income statement for the year ended 30 June 20X6？
A.$325，840
B.$330，200
C.$331，760
D.$327，760
