Hocking Duck Reports for 2014 $$\begin{array} { l r } \text { B eginning inventory } & \$ 30000 \\\text { Ending inventory } & 40000 \\\text { Cost of sales } & 90000\end{array}$$

Hocking Duck reports for 2014: $$\begin{array} { l r } \text { B eginning inventory } & \$ 30000 \\\text { Ending inventory } & 40000 \\\text { Cost of sales } & 90000\end{array}$$ Determine credit purchases for the year.

A) $100 000
B) $90 000
C) $110 000
D) $140 000