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During 2 0 2 3 , Harmony Co . sold $ 5 1 1 , 0 0 0 of merchandise at marked retail prices. At

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During 2023, Harmony Co. sold $511,000 of merchandise at marked retail prices. At the end of 2023, the following information was available from its records:
\table[[Beginning inventory,At Cost,At Retail],[Net purchases,$118,600,$247,800
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