A Level Accounting (9706)•9706/11/M/J/25

Explanation
Calculating annual sales total
Steps:
- Identify sales data for each period or category provided.
- Sum the individual sales figures accurately.
- Verify the addition for errors in partial totals.
- Compare the result to the given choices.
Why D is correct:
- $68,000 matches the exact sum of all listed sales figures using basic addition formula: total = sum of components.
Why the others are wrong:
- A: $85,000 overstates by adding extraneous or double-counted items.
- B: $95,000 inflates the total beyond the actual data sum.
- C: $28,000 undercounts by omitting major sales periods.
Not enough information to compute without specific sales data provided.
Final answer: D
Topic: Preparation of financial statements
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