Cost of merchandise sold to customers$ 223,000
Merchandise inventory, beginning-of-year32,380
Merchandise purchases, gross amount228,620
Shrinkage on inventory as of year-end780
Transportation-in for merchandise purchases2,286
Cost of merchandise returned by customers (and restored to inventory)1,950
Discounts received from suppliers on merchandise purchases1,829
Returns to and allowances from suppliers on merchandise purchases4,300.
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Cost of merchandise sold to customers$ 223,000
Merchandise inventory, beginning-of-year32,380
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