Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 24 - No. 6)

Referencing the provided information, what is the formula for calculating purchases?
Purchases = Cost of Sales + Closing Inventory - Opening Inventory
Purchases = Cost of Sales - Closing Inventory + Opening Inventory
Purchases = Cost of Sales + Closing Inventory + Opening Inventory
Purchases = Cost of Sales - Closing Inventory - Opening Inventory

Explanation

The formula provided is Purchases = Cost of Sales + Closing Inventory - Opening Inventory

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