C$.$ COGS$-$ Inventory

D$.$Sales Return and Allowances $-$ Accounts Receivable

E$.$ Inventory $-$ Sales Discount

Company has $400$ TL worth beginning inventory on November $1.$ Total cost of inventories

purchased during November is $5,200TL,$ but $150TL$ worth of goods are returned and $50TL$

received as reduction in price for some defective merchandise. The physical count shows that

there are $1,050TL$ worth of goods in the warehouse. What is the amount of COGS to record?

A$.5\mathrm{.}800$

B$.5\mathrm{.}650$

C$.4\mathrm{.}350$

D$.4\mathrm{.}400$

E$.650$