Gross profit for 20X3 can be calculated from:

A、Purchases for 20X3, plus inventory at 31 December 20X3, less inventory at 1 January 20X3 ;

B、Purchases for 20X3, less inventory at 31 December 20X3, plus inventory at 1 January 20X3 ;

C、Cost of goods sold during 20X3, plus sales during 20X3 ;

D、Net profit for 20X3, plus expenses for 20X3