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begin{tabular}{|c|c|c|c|c|} hline multirow[t]{2}{*}{ Cost of Goods Sold } & multicolumn{2}{|c|}{begin{tabular}{l} Dogs-R-Us ( $ 590,000.00 ) end{tabular}} & multicolumn{2}{|c|}{begin{tab

\begin{tabular}{|c|c|c|c|c|} \hline \multirow[t]{2}{*}{ Cost of Goods Sold } & \multicolumn{2}{|c|}{\begin{tabular}{l} Dogs-R-Us \\ \( \$ 590,000.00 \) \end{tabular}} & \multicolumn{2}{|c|}{\begin{tab

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