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Problem - calculate the cost of goods sold from the

Problem - Calculate the Cost of Goods Sold from the following data:

Cartage outwards 8 500

Insurance 10 900

Customs duty 5 400

Purchases 58 300

Stock (opening) 3 950

Cartage inwards 6 200

Stock (closing) 5 700

Purchases returns 1 000

Sales commissions 5 300

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