what was the value of x 610014

In an interlocking accounting system, the profit shown in the financial accouts was £79 252 but the cost account showed £74 294 profit. The following stock valuations were the only differences between the two sets of accounts:

Stuck valuations

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Cost accounts

Financial accounts

Opening stock

£10 116

£9 217

Closing stock

£24 053

X

What was the value of X?

A £18 196 B £23 154 C £24 952 D £28 112

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