Use the information below to answer questions 23 and 24.

............................31/12/07.......31/12/08

Stocks........................N4 200.........N3 900

Rates in advance..............N1 000.........N1 500

Accrued wages.................N1 150.........N1 350

Cost of goods sold was valued at N6 000.

Cash paid for rates and wages during the year was N1 300 and N2 200 respectively.

What is the value of purchases for the year 2008?

• A N6 000
• B N9 900
• C N14 100
• D N5 700