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The following totals appear in

The following totals appear in the day books for March 20X8. $ Sales day book 40,000 Purchases day book 20,000 Returns inwards day book 2,000 Returns outward day book 4,000 Opening and closing inventories are both $3,000. What is the gross profit for March 20X8?
A、$22,000
B、$24,000
C、$20,000
D、$18,000



【参考答案及解析】
Dr receivables, Cr sales $250 $22,000 $ $ Sales 40,000 Returns inwards (2,000) Opening inventory 3,000 38,000 Purchases 20,000 Returns outwards (4,000) Closing inventory (3,000) Gross profit (16,000) 22,000
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