\begin{tabular}{l|cc} & Unimart & BareManufacturing \\ BeginninginventoryMerchandiseFinishedgoods & $200,000 & \\ Cost of merchandise purchased \\ Cost of goods manufactured & & $400,000 \\ EndinginventoryMerchandiseFinishedgoods & 100,800 & 940,000 \\ \end{tabular} UNIMART Computation of Cost of Goods Sold Cost of goods sold Goods available for sale Cost of goods sold \begin{tabular}{|l|} \hline BARE MANUFACTURING \\ Computation of Cost of Goods Sold \\ \hline Cost of goods sold \\ \hline Goods available for sale \\ \hline Cost of goods sold \\ \hline \end{tabular} End-of-year current assets for two different companies follow. One is a manufacturer, Rayzer Skis Manufacturing, and the other, Sunrise Foods, is a merchandiser \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Current Assets Section of Balance Sheet } \\ \multicolumn{2}{|c|}{ December 31} \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline Total current assets & $ \\ \hline \end{tabular}