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After recording the transaction in journal you must record it on General Ledger.
Answer:
The correct answer is ending inventory and cost of goods sold
Explanation:
Cost of goods available for sale is defined as the maximum amount of the inventory or the goods which the company could possibly sell during the fiscal or accounting period.
The cost of goods which are available for sale need to be allocated among the cost of goods sold and the ending inventory at the end of the year, where the cost of goods equals to the cost of goods available for sale subtract the ending inventory.
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I will stop what I am doing to go open another cash register so things will move by quicker and customers won't get irritated