C-Swiss, a Swedish Firm Specializing in Communication Networks, Reported a Balance

Multiple Choice

C-Swiss, a Swedish firm specializing in communication networks, reported a balance in Inventories of SEK21,500 million at the beginning of 2013 and SEK22,500 million at the end of 2013.During 2013, C-Swiss reported SEK114,100 million in Cost of Sales.How much was C-Swisss' inventory purchases during 2013? [Assume that all of C-Swisss' inventory purchases are made on account and C-Swiss applies IFRS, as well as reports its results in millions of Swedish kronor (SEK) .]

A) SEK115,300 million
B) SEK115,200 million
C) SEK115,100 million
D) SEK113,100 million
E) none of the above