JAMB Principles of Accounts 2011 Question 19

June 30 Closing stock 100 units at ₦90
July 8 Purchased 200 units at ₦95
July 10 Sold 160 units
July 17 Returned 80 faulty units purchased at ₦95
July 18 Purchased 200 units at ₦105
July 20 Sold 180 units
July 28 Purchased 200 units at ₦110
July 29 Sold 120 units
July 30 Sold 100 units
How many units were at hand as at July 30?

1. A.80
2. B.100
3. C.60
4. D.160