The Following Information Is Available from the Trial Balance of Powerage

Multiple Choice

The following information is available from the trial balance of Powerage Ltd as at 31 Dec Year 2:
$$\begin{array} { l c c } & \text { Debit } & \text { Credit } \\ &£& £ \\\text { Sales revenue }&& 260,000\\\text { Inventory at 31st Dec Year 1 } & 9,000 \\\text { Purchases } & 29,000 &\end{array}$$
Closing inventory as at 31st Dec year 2 is £6,000.Calculate the cost of goods sold

A) £38,000
B) £32,000
C) £228,000
D) £44,000