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During 2 0 2 3 , Harmony Co . sold $ 5 1 4 , 0 0 0 of merchandise at marked retail prices. At

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During 2023, Harmony Co. sold $514,000 of merchandise at marked retail prices. At the end of 2023, the following information was available from its records:
\table[[,At Cost,At Retail],[Beginning inventory,$121,600,$250,800
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