Opening creditors were Rs 50,000, returns outward Rs 6,000, cash paid to creditors Rs 1,60,000 and closing creditors Rs 70,000. Credit purchases are:

1. Credit purchases are the balancing figure of the total creditors account. 2. The debit side totals what reduced creditors: cash paid Rs 1,60,000, returns outward Rs 6,000 and the closing balance Rs 70,000, giving Rs 2,36,000. 3. The credit side already carries the opening balance of Rs 50,000. 4. Credit purchases are therefore Rs 2,36,000 minus Rs 50,000, which is Rs 1,86,000. 5. Option D is the account total, not the missing figure. _Source: TN HSC Class 12 Accountancy (Samacheer Kalvi, Govt of Tamil Nadu), Unit 1 "Accounts from Incomplete Records", Illustration 14_