The Following Details Relate to a Perpetual Inventory System What Was the Value of Opening Inventory?
A) $459 000

Multiple Choice

The following details relate to a perpetual inventory system:
$$\begin{array} { l c } & \$ \\\text { Purchases on credit } & 765000 \\\text { Cost of goods sold } & 816000 \\\text { Inventory at end } & 255000\end{array}$$
What was the value of opening inventory?

A) $459 000
B) $306 000
C) $204 000
D) $561 000.