To determine the value of purchases for the year, you need to consider the opening stock, purchases made during the year, and the closing stock. The formula for calculating purchases is as follows:
Purchases = Opening Stock + Purchases Made - Closing Stock
According to the information provided:
Opening Stock = D1,400 Closing Stock = D1,600 Owing for bar supplies at the end of 2021 = D7,300 Bar purchases = D17,000