Calculate Purchases for 2011: - $\quad$ Inventory $31 / 12 / 2010 \quad \$ 32500$

Multiple Choice

Calculate purchases for 2011: - $\quad$ Inventory $31 / 12 / 2010 \quad \$ 32500$
- $\quad$ Inventory $31 / 12 / 2011 \quad 34000$
- $\quad$ Cost of sales during $2011 \quad \$ 128000$

A) $126 500
B) $123 500
C) $129 500
D) $132 500