Not enough information to determine purchases Steps:

• Identify the standard formula: Purchases = COGS + Closing inventory - Opening inventory - Goods taken for personal use.
• Recognize that goods taken for personal use ($7,000) are added to COGS in the trading account.
• Note that sales revenue ($90,000) is provided, but COGS cannot be calculated without gross profit, markup, or cost-sales ratio.
• Conclude that purchases cannot be solved without additional data on costs or profits.

Why D is correct:

• D cannot be verified as correct due to missing information on COGS relative to revenue.

Why the others are wrong:

• A, B, and C also unverifiable; all options assume an unknown COGS value.

Final answer: Not enough information.