Concept:A numerical answer can only be computed when the relevant data is provided.Explanation:The question lists four possible answers, but does not give any figures, ledger balances, or instruction that links them.No cost, revenue, or inventory values have been stated.Therefore, it is impossible to calculate which amount among D21,000, D19,428, D12,000, or D9,000 is correct.Answer:Cannot be determined from the given information.