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The following selected data from statements of financial position on December 31, Year 1, and December 31, Year 2, are presented below:
.............................. 12/31/Year 1.... 12/31/Year 2 Inventory................ $120,000........ $140,000
Trade accounts payable... 62,000.......... 49,000
Additional information for Year 2:
1. Cash payments to suppliers of merchandise were $180,000.
Cost of goods sold in Year 2 was