JAMB - Commerce (2020 - No. 25)

Given:
 ₦
Opening Stock  1,800
Purchases  2,800
Sales 8,000
Closing stock  350
Carriage on sales 500

Calculate the value of the unused stock.

₦800
₦500
₦320
₦350

Explanation

The unused stock is the value of the stock at the end of the business year which is the closing stock valued at N350 in this case.

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