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I am an accounting student. Could you give an example on how to close account- purchases discount taken and freight in to account- cost of

I am an accounting student.

Could you give an example on how to close account- purchases discount taken and freight in to account- cost of goods sold as a journal entry?

My amount for purchases discount taken is $ 16, 554.48 and for freight in is $ 25,506.44. I have yet to reach a conclusion on cogs so I don't have a number.

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