Stock 1/1/2002..................................N40 000
Goods received from head office.................N800 000
Goods returned to head office...................N34 000
Sales...........................................N916000
Stock 31/12/2000................................N72 000

From the data above determine the cost of goods credited to the head office trading account.

• A.N766 000
• B.N840 000
• C.N734 000
• D.N806 000
• E.