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For the financial year ending 30 June 2019 year, the following data were taken from the accounting records. $
Sales 900,000
Freight-out 3,600
Sales returns and allowances 30,000
Purchases 500,000
Selling expenses 4,975
Purchase returns and allowances 6,000
Depreciation expense 8,025
Inventory at 1/7/18 90,000
Discount allowed 2,800
Inventory at 30/6/19 130,000
Problem 1: Cost of goods sold for the current year is:
Select one:
a. $534,000
b. $457,000
c. $416,000
d. $454,000
e. None of the above
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