Insufficient data for purchases calculation Steps:

• Identify opening inventory (1 Jan): $6000 at cost.
• Note intermediate inventory (1 March after fire): $2000 at cost, indicating partial destruction early in period.
• Calculate estimated COGS using 33 1/3% markup (GP = 25% of sales): sales $9500 × 75$7125.
• Apply inventory formula: opening + purchases = COGS + closing + destroyed; remaining $2000 is partial closing, but destroyed amount unknown, preventing isolation of purchases.

Why A is correct:

• Not applicable; calculation yields $3125 if ignoring destruction (treating$2000 as full closing), but options exclude this, and destruction creates unknown variable.

Why the others are wrong:

• B: $1800 underestimates needed replenishment for$7125 COGS given inventory drop.
• C: $2000 matches intermediate inventory, not purchases.
• D: $2500 approximates but ignores destruction impact on formula.

Not enough information. Final answer: Not enough information.