In your mini Project, you will have the following 3 Journal entries as part of your adjusting journal entries (with that said, don't forget to add them your project). The purpose of these journal entries is to close purchase and related accounts to COGS. Insert the Sount for each of the journal entries based on transactions #2, 4, 7, 14 and 16, as well as the balance sheets from 2013 and 2014 Cost of goods sold Beginning inventory Cost of goods sold Purchase Returns Purchase discounts Purchases Inventory (ending) 40146 source: "additional information" Cost of goods sold