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4.The 2016 financial statement of Valley Vineyards reported Net revenues of $39,425,412 and Cost of goods sold of $27,204,884. Note 3 to the financlal statements

4.The 2016 financial statement of Valley Vineyards reported Net revenues of $39,425,412 and Cost of goods sold of $27,204,884. Note 3 to the financlal statements reported that Inventories consisted of

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