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If Cost of Goods Sold is $300,000, beginning inventory is $52,000, and ending inventory is $31,000, then the purchases from suppliers (assume all on account)

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If Cost of Goods Sold is $300,000, beginning inventory is $52,000, and ending inventory is $31,000, then the purchases from suppliers (assume all on account) would be: A. $279,000 B. $321,000 O C. $300,000 D. $383,000

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