Pre-adjustment trial balance as at 28 feb 20

Pre-adjustment trial balance as at 28 feb 20.8 R130000 (Cr)Cost of sales R106250 (Dr)Sales returns R2500 Sales Inventory (1 March 20.7)Stationary R1625 Packing material R5750

Additional information

1. A physical inventory coint revealed that the followimg was on hand on the 28 february 20.8

1. Inventory R38150

2. Stationary R625

3. Packahing Material R150

A. The amount for the cost of sales in the statement of profit or loss and other comprehensive income for the year ended 28 february 20.8 will be:

1. R105 325

2. R106 250

3. R105 700

4. R103 750

5. R103 200

Please show me calculations on how you got the answer.f