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Challenge Tennis & Recreation's operating activities for the year are listed below. $174,700 Purchases Operating expenses Beginning inventory Ending inventory 62,000 27,800 37,100 Sales revenue

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Challenge Tennis & Recreation's operating activities for the year are listed below. $174,700 Purchases Operating expenses Beginning inventory Ending inventory 62,000 27,800 37,100 Sales revenue 333,400 What is the cost of goods available for sale? O A. $202,500 O B. $174,700 O C. $165,400 O D. $96,700

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