Alpha is a sole trader who does not keep proper accounting records. Alpha,s first year of trading was 20X4. From reviewing Alpha,s bank statements and the incomplete records relating to cash maintained, the following summary has been compiled ank and cash summary, Alpha, 20X4 $ Cash received from credit customers and paid into the bank 381,600 Expenses paid out of cash received from credit customers before banking 6,800 Cash sales 112,900 Other information, Alpha, 20X4 Irrecoverable debts written off 7,200 Discounts allowed to credit customers 9,400 Closing balance of Trade receivables 0 Which of the following correctly represents Alpha's sales figure for 20X4?
A、$517,900
B、$112,900
C、$381,600
D、$510,900
A、$517,900
B、$112,900
C、$381,600
D、$510,900
【参考答案及解析】
Sales = 381,600 + 6,800 + 112,900 + 7,200 + 9,400 = $517,900
Sales = 381,600 + 6,800 + 112,900 + 7,200 + 9,400 = $517,900