每日一练F3 答案回复可见 statements, following, count

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The inventory value for the financial statements of Q for the year ended 31 December 2004 was based on an
inventory count on 4 January 2005, which gave a total inventory value of $836,200.

Between 31 December and 4 January 2005, the following transactions took place:
                                                                                            $
Purchases of goods                                                           8,600
Sales of goods (profit margin
30% on sales)                                                                  14,000
Goods returned by Q to supplier                                           700

What adjusted figure should be included in the financial statements for inventories at 31 December 2004?
A $838,100
B $853,900
C $818,500
D $834,300

A
 836,200 – 8,600 + 700 + (14,000 x 70%) = 838,100