Use the information below to answer question 14 and 15.

Sales....................................N10,900
Stock 1/1................................N1, 000
Stock 31/12..............................N2, 000
Purchases................................N4, 000
Returns outwards.........................N800
Returns inwards..........................N600
Carriage outwards........................N300
Carriage inwards.........................N200

Find the gross profit.

• A.N7 800
• B.N7 900
• C.N9700
• D.5700
• E.