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| Happy's inventory on 1 January 20X5 cost $14,300 and his payables were $3,750. During the year his sales amounted to $174,000, earning an average profit margin of 25%. He paid $133,650 to suppliers during the year and payables' balances at 31 December 20X5 totalled $4,900. On the same date his shop was burgled and all his inventory was stolen. What was the cost of the stolen inventory? A $18,600 B $33,094 C $16,300 D $30,794 |