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1.Which of the following documents should accompany a return of goods to a supplier?
A.Debets note
B.Remittance advice
C.Purchase invoice
D.Credit note
2.Which of the following calculates a sole trader’s net profit for a period？
A Closing net assets + drawings – capital introduced – opening net assets
B Closing net assets – drawings + capital introduced – opening net assets
C Closing net assets – drawings – capital introduced – opening net assets
D Closing net assets + drawings + capital introduced – opening net assets
