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At 31 December 20X2 a company had goods in hand costing $8,200 and an unpaid bill for goods (payable) of $3,600. During the year the company had purchases of $34,200. At 31 December 20X3 the goods in hand was $9,300 and there was an outstanding bill (payable) of $3,200.
Payments made for heating oil during the year ended 31 March 20X3 totalled $34,600.
Question 1: Based on these figures, what is Cost of Goods Sold?
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