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The following is from Goldman Inc.'s 2017 income statement.
Purchases $172,000
Transportation-in 11,000
Inventory, January 1, 2017 26,500
Inventory, December 31, 2017 28,800
Purchase returns and allowances 8,400
Problem 1: How much will Goldman report as its cost of goods sold in its 2017 income statement?
a. $161,300
b. $161,500
c. $172,300
d. None of these choices are correct.
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