Use the information above to answer questions 19 and 20.

July 30 Closing stock 100 units at N90

July 8 Purchased 200 units at N95

July 10 Sold 160 units

July 17 Returned 80 faulty units purchased at N95

July 18 Purchased 200 units at N105

July 20 Sold 180 units

July 28 Purchased 200 units at N110

July 29 Sold 120 units

July 30 Sold 100 units

How many units were at hand as at July 30?

• A 80
• B 100
• C 60
• D 160