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If beginning inventory is $5,000, ending inventory is $3,000, net purchases is $12,000 and Freight-in is $400, what is the Cost of Goods Available for

If beginning inventory is $5,000, ending inventory is $3,000, net purchases is $12,000 and Freight-in is $400, what is the Cost of Goods Available for Sale?

Group of answer choices

$17,000

$17,400

$14,400

$14,000

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