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Tuity Fruity Beverage Company's operating activities for the year are listed below.
Purchases
Operating expenses
Beginning inventory
Ending inventory
Sales revenue
$140,400
80,000
12,700
18,500
300,000
What is the cost of goods available for sale?
O A. $80,000
O B. $153,100
O c. $134,600
O D. $140,400

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