The accounting of the current operations of Toutpropre enr. was made for the year ending December 31, 20X5. Toutpropre enr. uses a periodic inventory system. The owner of the business was partially successful in posting the adjustment postings for the year ended December 31, 20X5. On the other hand, he is asking for your help in recording the closing stock, recording the cost of goods sold and closing his books at the end of the year. He informs you that a physical count has enabled the cost of inventory of goods to be assessed at $ 22,450 as at December 31, 2017, although the fair value is assessed at $ 31,050. Here is the list of accounts partially settled at the end of the year:

Record in the general journal the only missing adjustment entry, that is, the one relating to the cost of goods sold.

Purchases Accumulated depreciation of IT equipment Accumulated amortization of office equipment Equipment and material depreciation Insurance Prepaid insurance Other income Clients Bill to pay Electricity Cash Computer equipment Discounts on purchases Sales discounts Suppliers Unused office supplies Office supplies used Office expenses Transport costs on purchase Miscellaneous costs Interest payable Interest and bank charges Interest on long-term debt Rent Office supplies Products received in advance Publicity Renderings and discounts on purchases Renderings and sales discounts Rental income Wages Wages payable Public services Mr.Net - Capital M. Net - Withdrawals Stock of goods Consumption taxes payable Business taxes and permits Sales 1 051 079 1 350 1 500 2850 1 500 500 1 750 42 370 10 000 6 760 32 425 4 500 14 490 13 300 4 900 1 850 4 350 12 500 8833 6425 800 1 245 800 18 000 15 000 3 500 15 780 8 314 14 563 12 000 123 900 2730 13 230 49 830 12 000 52 400 4 425 5 900 1 346 471