单选题：The inventory value for the financial statements of Q for the year ended 31 Dece

题目内容：

The inventory value for the financial statements of Q for the year ended 31 December 20X4 was based on an inventory count on 4 January 20X5,

which gave a total inventory value of $836,200.Between 31 December and 4 January 20X5, the following transactions took

place:

Purchases of goods 8,600

Sales of goods (profit margin 30% on sales) 14,000

Goods returned by Q to supplierWhat adjusted figure should be included in the financial statements for inventories at 31

December20X4?

A$838,100

B $853,900

C$818,500

D$ 834,300

答案解析：

The closing inventory of X amounted to $116,400 excluding the following two inve

The closing inventory of X amounted to $116,400 excluding the following two inventory lines:1 400 items which had cost $

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