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Question - For the financial year ending 30 June 2019 year, the following data were taken from the accounting records.
$
Sales 900,000
Freight-out 3,600
Sales returns and allowances 30,000
Purchases 500,000
Selling expenses 4,975
Purchase returns and allowances 6,000
Depreciation expense 8,025
Inventory at 1/7/18 90,000
Discount allowed 2,800
Inventory at 30/6/19 130,000
Required - Determine the Cost of goods sold?
a. $534,000
b. $457,600
c. $416,000
d. $454,000
e. None of the above
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