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Using the following information, what is the amount of cost of goods sold? Purch

ID: 2655253 • Letter: U

Question

Using the following information, what is the amount of cost of goods sold?

Purchases

$32,000

Purchases discounts

$960

Merchandise inventory September 1

5,700

Merchandise inventory September 30

6,370

Sales returns and allowances

910

Sales

63,000

Purchases returns and allowances

1,200

Freight In

1,040

a. $26,900

b. $20,530

c. $28,130

d. $30,210

Purchases

$32,000

Purchases discounts

$960

Merchandise inventory September 1

5,700

Merchandise inventory September 30

6,370

Sales returns and allowances

910

Sales

63,000

Purchases returns and allowances

1,200

Freight In

1,040

Explanation / Answer

Cost of goods sold = Purchase - Purchase discount - Increase in inventory - Purchase returns + Freight in

= $32,000 - $960 - ($6,370 - $5,700) - $1,200 + $1,040

= $30,210 which is option (d)