From the following situation find the amount of closing inventory. The inventory at 31st December...

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Accounting

From the following situation find the amount of closing inventory. The inventory at 31st December 2020 is OMR 130,325. This includes OMR 1325 for items accidentally destroyed on 12th January 2020 and OMR 900 which relates to the cost of damaged inventory which can be altered at a cost of OMR 250 and which can then be sold for OMR 790.

a) OMR 132,190

b) None of them

c) OMR 128,640

d) OMR 129,140

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