Which of the following equations is correct?

(A) Gross Profit+ Sales+ Direct expenses+ Purchases+ Closing stock = Opening stock
(B) Gross Profit+ Sales+ Direct expenses+ Purchases- Closing stock = Opening Stock
(C) Gross Profit + Opening Stock + Direct expenses + Purchases- Closing stock = Sales
(D) Gross Profit – Opening Stock + Direct expenses + Purchases +Closing stock = Sales