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Swifty Shoe Store has a beginning inventory of $ 4 4 1 0 0 . During the period, purchases were $ 1 9 4 8

Swifty Shoe Store has a beginning inventory of $44100. During the period, purchases were $194800; purchase returns, $5300; and
freight-in $14100. A physical count of inventory at the end of the period revealed that $30700 was still on hand. The cost of goods
available for sale was
$189500.
$203600.
$217000.
$247700.
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