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THe pictures show the Required information.I've been stuck on this problem for too long now and can't find the cost of goods sold, its always

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THe pictures show the Required information.I've been stuck on this problem for too long now and can't find the cost of goods sold, its always wrong. I found a simuar question and they added 142 to the cost of goods sold although I can't find where they got that number I hope you can help find cost of goods sold after adjustment.
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