Jepson Electronic Center began December with 100 units of merchandise imentory that cost $70 each During December, the store made the folloning purchases [1:. (Click the icon to view the purchases,) Jepson uses the periodic irventory system, and the physical count at December 31 indicates that 130 units of merchandise irvectory are on hand Read the reculements Jepson Electronic Center began December with 100 units of merchandise imentory that cost $70 each During December, the store made the folloning purchases [1:. (Click the icon to view the purchases,) Jepson uses the periodic irventory system, and the physical count at December 31 indicates that 130 units of merchandise irvectory are on hand Read the reculements