What is the amount of purchases, when: Opening stock is = Rs. 10,000 Closing stock is = Rs. 8,000 Sales is = Rs. 1,10,000 Cost of goods sold is = Rs. 80,000

• Cost of goods sold = Rs. 80,000
• Opening stock = Rs. 10,000
• Closing stock = Rs. 8,000

Substituting these values into the formula, we get:

Purchases = Rs. 80,000 + Rs. 10,000 – Rs. 8,000 = Rs. 78,000

Option B is incorrect because it is the value of the closing stock. Option C is incorrect because it is the value of the opening stock plus the cost of goods sold. Option D is incorrect because it is the value of the cost of goods sold plus the closing stock.