8. Effie Company uses a periodic inventory system. Details for the inventory account for the month of January, 2013 are as follows: An end of the month (1/31/13) inventory showed that 4O units were on hand. How many units did the company sell during January, 20i37 a. 60 b. 140 C. 200 d. 260 9. The primary source of revenue for a wholesaler is a. investment income. b. service fees. c. the sale of merchandise. d. the sale of fixed assets the company owns