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The following information relaters to Tomina traders stock records for the year 2021. Use it to Answer the question that follows.
Stock as at: 01/01/2021 Ksh 3, 323,500
Purchase Ksh. 25,027,000
Returns outwards Ksh. 1,246,000
Carriage inwards Ksh. 57,000
Carriage outward Ksh. 538,000
General Distribution expenses Ksh 284,000
Stock as at 31/12/2021 Ksh. 4,489,000
Determine the cost of sales of the year for Tomina Traders.
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