WAEC Commerce 2008 Question 37

Use the following information: This extract is from Eniola 'Computer Services, Aba' (₦): Sales 200,000.00; Stock 1/1/2004 25,000.00; Stock 31/12/2004 35,000.00; Purchases 145,000.00; Returns inwards 20,000.00; Sales and distribution expenses 13,000.00; Wages and salaries 8,000.00.
The average stock is

1. A.N60,000.00
2. B.N35,000.00
3. C.N30,000.00
4. D.N25,000.00.