Merchandise beg. 19,000.

00
Add: Purchases 58,155.00
Freight in 5,000.00
Total Cost of Goods Delivered 63,155.00
Less Purchases Return and Allowances (2,480.00)
Purchases Discount (2,175.00)
Net Purchases 58,500.00
Total Goods Available for Sale 77,500.00
Less: Merchandise Inventory, End 23,500.00
Cost of Sales 54,000.00

Merchandise beg. 35,000.00

Add: Purchases 47,500.00
Freight in 2,000.00
Total Cost of Goods Delivered 49,500.00
Less Purchases Return and Allowances (12,750.00)
Purchases Discount 2,750.00
Net Purchases 34,000.00
Total Goods Available for Sale 69,000.00
Less: Merchandise Inventory, End 19,000.00
Cost of Sales 50,000.00

Merchandise beg. 17,500.00

Add: Purchases 72,000.00
Freight in 2,250.00
Total Cost of Goods Delivered 74,250.00
Less Purchases Return and Allowances 1,750.00
Purchases Discount 0.00
Net Purchases 72,500.00
Total Goods Available for Sale 90,000.00
Less: Merchandise Inventory, End 47,000.00
Cost of Sales 43,000.00

Merchandise beg. 13,000.00

Add: Purchases 85,000.00
Freight in 1,250.00
Total Cost of Goods Delivered 86,250.00
Less Purchases Return and Allowances 14,000.00
Purchases Discount (6,750.00)
Net Purchases 65,500.00
Total Goods Available for Sale 78,500.00
Less: Merchandise Inventory, End 18,500.00
Cost of Sales 60,000.00

Merchandise beg. 15,090.00

Add: Purchases 73,000.00
Freight in 1,110.00
Total Cost of Goods Delivered 74,110.00
Less Purchases Return and Allowances 2,200.00
Purchases Discount 1,500.00
Net Purchases 70,410.00
Total Goods Available for Sale 85,500.00
Less: Merchandise Inventory, End 17,500.00
Cost of Sales 68,000.00
Merchandise beg. 22,300.00
Add: Purchases 120,500.00
Freight in 500.00
Total Cost of Goods Delivered 121,000.00
Less Purchases Return and Allowances 2,900.00
Purchases Discount 1,200.00
Net Purchases 116,900.00
Total Goods Available for Sale 139,200.00
Less: Merchandise Inventory, End 35,400.00
Cost of Sales 103,800.00
117800

Merchandise beg.
Add: Purchases
Freight in
Total Cost of Goods Delivered
Less Purchases Return and Allowances
Purchases Discount
Net Purchases
Total Goods Available for Sale
Less: Merchandise Inventory, End
Cost of Sales

Merchandise beg.
Add: Purchases
Freight in
Total Cost of Goods Delivered
Less Purchases Return and Allowances
Purchases Discount
Net Purchases
Total Goods Available for Sale
Less: Merchandise Inventory, End
Cost of Sales

Merchandise beg.
Add: Purchases
Freight in
Total Cost of Goods Delivered
Less Purchases Return and Allowances
Purchases Discount
Net Purchases
Total Goods Available for Sale
Less: Merchandise Inventory, End
Cost of Sales

Merchandise beg.
Add: Purchases
Freight in
Total Cost of Goods Delivered
Less Purchases Return and Allowances
Purchases Discount
Net Purchases
Total Goods Available for Sale
Less: Merchandise Inventory, End
Cost of Sales