Accounting homework?

If a company have a trial go together including these accounts: Merchandise inventory $17,500; Purchases $149,400; Sales $200,000; Freight-in $4,000; Sales Returns & Allowances $4,000; Freight-out $1,000; and Purchase Returns & Allowances $2,000. The finish merchandise inventory is $25,000.
How would I prepare a cost of produce part?

Answers:
Merchandise Inventory 17500
Add: Purchases 149400
Add: Freight In 4000
Less: Purchase Returns 2000
Cost of Goods Available for Sale 168900
Less: Ending Inventory 25000
Cost of Goods Sold 143900

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