To calculate the cost of goods available for sale, we need to add the purchases, returns inwards, and carriage inwards to the opening stock.
The given information states:
Purchases: D160,000
Returns inwards: D620
Carriage inwards: D740
Opening stock: D14,100
To calculate the cost of goods available for sale, we add these amounts:
D160,000 + D620 + D740 + D14,100 = D175,460
Therefore, the cost of goods available for sale is D175,460.