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Swifty Company's accounting records show the following at the year ending on December 31, 2014: Purchase Discounts $ 11800 Freight - In 15700 Purchases 402500

Swifty Company's accounting records show the following at the year ending on December 31, 2014:

Purchase Discounts $ 11800

Freight - In 15700

Purchases 402500

Beginning Inventory 47000

Ending Inventory 57300

Purchase Returns 12900

Using the periodic system, the cost of goods sold is _____?

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