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Assuming the Use of the Periodic Inventory System,use the Data

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Assuming the use of the periodic inventory system,use the data below to calculate the net cost of purchases and the goods available for sale for the year ended December 31,2010.
Merchandise Inventory, December 31, 2009 $2,307 Merchandise Inventory, December 31, 20102,041Cost of Goods Sold7,604\begin{array}{lr}\text {Merchandise Inventory, December 31, 2009 }&\$2,307\\\text { Merchandise Inventory, December 31, 2010}&2,041\\\text {Cost of Goods Sold}&7,604\\\end{array}


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