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Exercise 5-13 G Durler Company

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E5-13 The trial balance of G. Durler Company at the end of its fiscal year,August 31, 2008,
includes these accounts: Merchandise Inventory $17,200; Purchases $149,000; Sales $190,000;

Freight-in $4,000; Sales Returns and Allowances $3,000; Freight-out $1,000; and Purchase
Returns and Allowances $2,000.The ending merchandise inventory is $25,000.

Prepare a cost of goods sold section for the year ending August 31 (periodic inventory).

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