Does include in computing divisible

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Cost of goods sold includes stock valued at RM3000, yet to be sent to a customer due to delay in transporting the goods.

Question 1: Does it is include in computing divisible?

Question 2: Should it add or less?

Question 3: What name of this transaction?

Reference no: EM132584395

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Does include in computing divisible : Cost of goods sold includes stock valued at RM3000, Does it is include in computing divisible? Should it add or less? What name of this transaction?
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