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Please refer to the image as it contains information needed to answer all parts of the question. Will give a thumbs up for answers to

Please refer to the image as it contains information needed to answer all parts of the question. Will give a thumbs up for answers to all parts, and work is appreciated. :) Thank you !
Pt 1. What is the cost of goods available for sale for this year?
Pt 2. What is the journal entry to record the cost of goods sold to the customer?
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