WAEC Financial Accounting 2019 Question 45

Use the following information to answer questions 45 to 47. (Dept. A / Dept. B)
Sales: D 16,000 / D 24,000
Purchases: D 9,000 / D 6,000
Opening stock: D 600 / D 500
Closing stock: D 900 / D 600
Discount allowed: D 800 / D 1,200
Carriage inwards (proportion to sales): D 1,600
Carriage inwards for Dept. B is

1. A.D 1,600.
2. B.D 960.
3. C.D 800.
4. D.D 640.