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La Fiesta Company shows the following accounts balances from their trial balance @12/31/09:

 

            Inventory, January 1, 2009     -           $   43,000

            Selling expenses                      -           $   50,000

Purchases                                -           $ 100,000

Sales                                        -           $ 250,000

Purchases Returns                   -           $     3,500

Interests Expenses                  -           $     4,000

Sales Discount taken               -           $     2,000

Freight-in on purchases           -           $     5,000       

 

            Requirements:

            Prepare a schedule showing the Cost of Good Sold for the company @ 12/31/09. Assume

that the company uses a periodic inventory method, and a physical inventory count

reveals an ending inventory of $ 22,500 @ 12/31/09. 

 

 

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