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Earlier discussion
1 older comment kept for context.
Oluwaseun Adeyemi
Cost of goods sold:
= Opening stock + purchases + carriage inwards - closing stock
= ₦10000 + ₦20000 + ₦5000 - ₦5000
= ₦35000 - ₦5000
= ₦30000
Cost of goods sold = ₦30000