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capwell corporation uses a periodic inventory system. the company’s

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Capwell Corporation uses a periodic inventory system. The company’s ending inventory on December 31, 2013, its fiscal-year end, based on a physical count, was determined to be $344,000. Capwell’s unadjusted trial balance also showed the following account balances: Purchases, $800,000; Accounts payable; $300,000; Accounts receivable, $315,000; Sales revenue, $980,000.

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