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Pre-adjustment trial balance as at 28 feb 20.8 R130000 (Cr)
Cost of sales R106250 (Dr)
Sales returns R2500
Sales
Inventory (1 March 20.7)
Stationary R1625
Packing material R5750
Additional information
a. A physical inventory coint revealed that the followimg was on hand on the 28 february 20.8
1. Inventory R38150
2. Stationary R625
3. Packahing Material R150
Problem 1: The amount for the cost of sales in the statement of profit or loss and other comprehensive income for the year ended 28 february 20.8 will be:
1. R105,325
2. R106,250
3. R105,700
4. R103,750
5. R103,200
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