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B Beginning Inventory: $10,000 BO Purchase for the year: $113,000 B Freight-in for the shipping under F.O.B Shipping Point term: $5,000 Purchase Discount for

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B Beginning Inventory: $10,000 BO Purchase for the year: $113,000 B Freight-in for the shipping under F.O.B Shipping Point term: $5,000 Purchase Discount for the year: $12,000 . Purchase Return for the year: $6,000 End of the year physical inventory balance: $35,000 9

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