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crystal lake corporation s accounting records show the following at yearend december 533569

Crystal Lake Corporation”s accounting records show the following at yearend December 31, 2012:

Purchase Discounts

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Beginning Inventory

$31,720

Freight-in

8,400

Ending Inventory

27,950

Freight-out

11,100

Purchase Returns

3,600

Purchases

162,500

Assuming that Crystal Lake Corporation uses the periodic system, compute (a) cost of goods purchased and (b) cost of goods sold.

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