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Using the following information what is theamount of cost

Using the following information, what is theamount of cost of merchandise sold?

Purchases	$30,610
Purchases discounts	$893
Merchandise inventory April 1	$7,315
Merchandise inventory April 30	$1,748
Sales returns and allowances	$838
Sales	$46,275
Purchases returns and allowances	$1,260
Transportation In	$1,136

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