Ramlal operates a hardware store in San Fernando, Trinidad. The following totals were extracted from his books for the month of March:

Sales Journal total: $45,000
Purchases Journal total: $28,500
Sales Returns Journal total: $1,200

What is the net sales figure for March?

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Question

Ramlal operates a hardware store in San Fernando, Trinidad. The following totals were extracted from his books for the month of March:

Sales Journal total: $45,000
Purchases Journal total: $28,500
Sales Returns Journal total: $1,200

What is the net sales figure for March?

Accepted Answer

$43,800 — Award 1 mark for correct calculation: Net Sales = Sales ($45,000) − Sales Returns ($1,200) = $43,800. A is incorrect — this is gross sales without deducting returns. C is incorrect — this incorrectly adds sales and purchases. D is incorrect — this subtracts purchases from sales, which is not the correct calculation for net sales.

Answer

$45,000

Answer

$73,500

Answer

$43,800

Answer

$16,500

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