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34 - Use the following information to prepare the cost of goods sold section of the income statement for Beth's Jewels. Beginning merchandise inventory $41, 000 Ending merchandise inventory 34, 000 Purchases 52, 000 Purchases returns and allowances 4, 700 Purchases discounts 1, 300 Freight-in 900 Cost of Goods Sold: Merchandise inventory, January 1 $41, 000 Purchases Less: Purchases returns and allowances Purchases discounts Net purchases