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Question 3 (15 marks) James made payments by cheque to suppliers of goods on credit amounting to 27,300 during 20X2. In addition, he made cash purchases of 1,600. Trade creditors at 1 January 20X2 and 31 December 20X2 amounted to 4,750 and 6,100, respectively. Opening stocks were 10,250, while closing stocks amounted to 9,640. Required: Calculate (a) purchases and (b) the cost of goods sold for 20X2