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20. The following data were available from PT LTA Company's record on Decembe 31, 2014: Finished goods inventory, January 1 Finished goods inventory, December 31 Cost of goods manufactured Loss on sale of fixed assets 1,000,000 1,200,000 5,000,000 100,000 The cost of goods sold for the year was a. 4,800,000 b. 5,200,000 c. 4,900,000 d. 5,300,000