B Little Owed His Suppliers £95,000 at the Start of the Year

Multiple Choice

B. Little owed his suppliers £95,000 at the start of the year. By the end of the year he had debts
Outstanding to suppliers of £60,000. He paid suppliers £150,000 by cheque and £25,000 in cash. The
Suppliers gave B. Little a total of £4,000 in cash discounts.
What are the purchases for the year?

A) £119,000
B) £140,000
C) £144,000
D) £175,000