44) Crystal Inc. is a company has provided the following information Sales Revenue merchandiser of stone omaments.The company stone sold 15,000 units in 2015. The4 excluding freight in) Selling and Administrative Expenses 300,000 Freight In Beginning Merchandise Inventory Ending Merchandise Inventory 69,000 15,000 45,000 55,700 What is the cost of goods available for sale for 20152 A) $360,000 B) $304,300 C)$330,000 D) $345,000 45) Managerial accounting is used in manufacturing and merchandising companles,but ot in service companies. B. False A. True 46) Identify and describe the three sections of the statemenet of cash flows. oferotin ORT ANSWER. Write the word or phrase that best completes each statement or answers the