Can someone please help and show how you got it

E 14-10A (LOS) Cost of goods sold: $282,600 ADJUSTMENTS FOR A MERCHANDISING BUSINESS PERPETUAL INVENTOR SYSTEM WITH SALES RETURNS AND ALLOWANCES A partial Trial Balance Curless Company as of December 31, 20-- is provided below. CREDIT BALANG B 1 Curless Company 2 Partial Trial Balance 3 For Year Ended December 31, 20- 4 ACCOUNT TITLE DEBIT BALANCE 5 6 Merchandbe inventory 150,000.00 7 Btimated Pecums taventory 500.00 8 Customer Refend Payable 9 Sales 10 Sales and Allowances 18,000,00 11 Cost of Cod:51 288,000.00 12 650.00 425,000.00