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i know the answer is 31,000 but can anyone show me how to get it. thanks beginning inventory is $22,000; purchases are $9,000; ending inventory

i know the answer is 31,000 but can anyone show me how to get it. thanks

beginning inventory is $22,000; purchases are $9,000; ending inventory is $2,000; and income is $33,200. how much is good available for sale?

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