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Table 5-3 -Refer to Table 5-3

question 51

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Table 5-3  Sales revenue $750,000 Interest revenue 18,000 Freight in 44,000 Beginning inventory 75,000 Purchases discounts 20,000 Sales returns and allowances 44,000 Operating expenses 99,000 Interest expense 15,000 Ending inventory 72,000 Purchases 415,000 Sales discounts 25,000 William Browning, Withdrawals 61,000 Purchase reburns and allowances 36,000\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 750,000 \\\hline \text { Interest revenue } & 18,000 \\\hline \text { Freight in } & 44,000 \\\hline \text { Beginning inventory } & 75,000 \\\hline \text { Purchases discounts } & 20,000 \\\hline \text { Sales returns and allowances } & 44,000 \\\hline \text { Operating expenses } & 99,000 \\\hline \text { Interest expense } & 15,000 \\\hline \text { Ending inventory } & 72,000 \\\hline \text { Purchases } & 415,000 \\\hline \text { Sales discounts } & 25,000 \\\hline \text { William Browning, Withdrawals } & 61,000 \\\hline \text { Purchase reburns and allowances } & 36,000 \\\hline\end{array}
-Refer to Table 5-3. The total cost of goods available for sale is:


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