Question on: JAMB Accounting - 2008

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Trading Account (Extract)

.................N.............................N......
Opening stock...19500........Sales............96 000..
Add purchases...68700.................................
................88200.................................
Less closing stock..?.................................
Cost of goods sold..?.................................
Gross profit C/D....?.................................
....................?..........................?......
The gross profit margin is 20%
Determine the closing stock
A
N76 800
B
N67 800
C
N14 100
D
N11 400
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Correct Option: C

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