Use the following information to answer this question. Cash purchase - D 29,641 Creditors 1/1/14 - D 2,473 Creditors 31/12/14 - D 3,117 Cash paid to credito...

The total purchases is D 132,200. To calculate the total purchases, you need to add the cash purchase to the increase in the creditor's balance from the beginning of the year to the end of the year, and then subtract the cash paid to creditors and any discounts received. Using the given information: Cash purchase - D 29,641 Creditors 1/1/14 - D 2,473 Creditors 31/12/14 - D 3,117 Cash paid to creditors - D 127,345 Discount received - D 4,211 Beginning balance of creditors = D 2,473 Ending balance of creditors = D 3,117 Increase in creditor's balance = D 3,117 - D 2,473 = D 644 Total purchases = Cash purchase + Increase in creditor's balance - Cash paid to creditors - Discounts received Total purchases = D 29,641 + D 644 - D 127,345 - D 4,211 Total purchases = D 132,200 Therefore, the total purchases is D 132,200.