To determine the purchase figure for the month, we need to analyze the information provided in the trading account and apply the relevant formulas. Let's break this down step-by-step. Step 1: Understand the Trading Account Structure A trading account typically summarizes the sales, cost of goods sold (COGS), and gross profit for a specific period. The basic formula for calculating the cost of goods sold is: [ \text{COGS} = \text{Opening Stock} + \text{Purchases} - \text{Closing Stock} ] Where: - Opening Stock is the value of inventory at the beginning of the period. - Purchases is the total amount spent on acquiring inventory during the period. - Closing Stock is the value of inventory at the end of the period. Step 2: Calculate COGS From the information provided: - Opening Stock = N2,400 - Closing Stock = N6,400 - Sales = N11,000 - Profit = N900 To find COGS, we can rearrange the formula: [ \text{COGS} = \text{Sales} - \text{Profit} ] Substituting the values we have: [ \text{COGS} = N11,000 - N900 = N10,100 ] Step 3: Rearranging the COGS Formula to Find Purchases Now that we have COGS, we can substitute it back into the COGS formula to find Purchases: [ N10,100 = N2,400 + \text{Purchases} - N6,400 ] Step 4: Solve for Purchases Rearranging the equation to isolate Purchases:

1. Combine the opening and closing stock: [ N10,100 = N2,400 - N6,400 + \text{Purchases} ] [ N10,100 = -N4,000 + \text{Purchases} ]
2. Add N4,000 to both sides: [ N10,100 + N4,000 = \text{Purchases} ] [ \text{Purchases} = N14,100 ]

Step 5: Identify the Correct Option Now, we need to check the options provided: - A. N13,000 - B. N12,100 - C. N12,000 - D. N11,200 None of the options match our calculated Purchases of N14,100. It seems there was a misunderstanding in the options provided or the calculations. Step 6: Review the Calculation Let’s double-check the calculations:

1. COGS Calculation:
2. COGS = Sales - Profit = N11,000 - N900 = N10,100
3. Purchases Calculation:
4. COGS = Opening Stock + Purchases - Closing Stock
5. N10,100 = N2,400 + Purchases - N6,400
6. N10,100 = -N4,000 + Purchases
7. Purchases = N10,100 + N4,000 = N14,100

Conclusion The correct purchase figure for the month is N14,100, which does not match any of the provided options. Therefore, it appears that the options may be incorrect or misaligned with the calculations. Revision Summary

• The formula for COGS is: COGS = Opening Stock + Purchases - Closing Stock.
• To find Purchases, rearrange the COGS formula: Purchases = COGS + Closing Stock - Opening Stock.
• Always double-check calculations to ensure accuracy.
• Ensure that the options provided align with the calculations performed.

If you encounter discrepancies in exam options, it’s essential to verify your calculations and consider the possibility of errors in the options given.