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Problem - Complete the Inventory Control Account for the following short exercise assuming the FIFO assumption is adopted:
June 1 Balance in the Inventory Control Account is 300 Units @ $100 each = $30,000.
June 3 Sold 220 units on credit for $350 each.
June 7 Purchased 250 units @ $120 each from Bumper Consolidated payable on terms 5/7, n/30.
June 14 Sold 180 units for cash $400 per unit.
June 21 Purchased an additional 200 units on credit from Bumper Consolidated at $130 per unit.
June 25 Paid Bumper Consolidated for 250 units within the discount period.
June 28 Sold 200 units at $420 each.
June 30 Undertook a physical stocktake and found 140 units on hand.
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