Calculate the cost of sales given the following information of a business using the periodic inventory system:

Net Purchases include the cost of goods bought, less any returns, plus any costs incurred to bring the goods to the business's location and condition for sale (like carriage, tariffs, and duties).

$$\text{Net Purchases} = \text{Purchases} - \text{Purchases Returns} + \text{Carriage on Purchases} + \text{Import Tariffs and Customs Duties}$$

Substitute the given values:

$$\text{Net Purchases} = \text{R } 199\,000 - \text{R } 12\,000 + \text{R } 8\,000 + \text{R } 4\,000$$ $$\text{Net Purchases} = \text{R } 187\,000 + \text{R } 8\,000 + \text{R } 4\,000$$ $$\text{Net Purchases} = \text{R } 195\,000 + \text{R } 4\,000$$ $$\text{Net Purchases} = \text{R } 199\,000$$

Now, use the Cost of Sales formula with the calculated Net Purchases and the given opening and closing inventory figures.

$$\text{Cost of Sales} = \text{Opening Inventory} + \text{Net Purchases} - \text{Closing Inventory}$$

Substitute the values:

$$\text{Cost of Sales} = \text{R } 28\,000 + \text{R } 199\,000 - \text{R } 16\,000$$ $$\text{Cost of Sales} = \text{R } 227\,000 - \text{R } 16\,000$$ $$\text{Cost of Sales} = \text{R } 211\,000$$

Comparing this result with the given options, R 211 000 matches option d.

The final answer is $\text{d}$