5

The following information is provided at the end of the current year: Beginning inventory, $36,000 Ending inventory, $40,000 Freight-in, $4,000Freight-out (delivery expense) $6,000-. Advertising expense, $9.000-Purchases, $156,000-Purchases returns and allowances, $14,000 Sales, $234,000. The AJE at year-end will include what amount as a debit to Cost of Goods Sold? O 140,000 O 138,000 O 148,000 O 92.000 O 142,000