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Cinnamon Buns Co

Question 23

Multiple Choice

Cinnamon Buns Co. (CBC) started 2018 with $52,000 of merchandise on hand. During 2018, $280,000 in merchandise was purchased on account with credit terms of 2/10, n/30. All discounts were taken. Purchases were all made f.o.b. shipping point. CBC paid freight charges of $9,000. Merchandise with an invoice amount of $4,000 was returned for credit. Cost of goods sold for the year was $316,000. CBC uses a perpetual inventory system.
-What is cost of goods available for sale, assuming CBC uses the gross method?


A) $312,480.
B) $326,000.
C) $331,480.
D) $337,000.

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