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Question - The amounts below are taken from recent financial statements for Merck. Using the standard inventory formula and the amounts below, determine (i) the cost of goods available for sale for the company for the year and (ii) the amount of (net) purchases for the company for the year.
$5,440 million Inventory Balance, prior period
$5,978 million Inventory Balance, current period
$14,112 million Cost of Goods Sold
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