Upper S Wholesale Company began the year with merchandise inventory of $ 13 comma 000. During the year, Upper S purchased $ 95 comma 000 of goods and returned $ 6 comma 200 due to damage. Upper S also paid freight charges of $ 1 comma 200 on inventory purchases. At year-end, Upper S's ending merchandise inventory balance stood at $ 16 comma 900. Assume that Upper S uses the periodic inventory system. Compute Upper S's cost of goods sold for the year.

Juanita and sam attend a beach party and notice that the local beach appears to have a great deal more trash washed up on shore than it did when they were young. the water doesn't appear nearly as clear, and there seems to be less evidence of small water creatures living in the shallows. an afternoon at the local library convinces them that one major cause is the new factory nearby. after some discussion, they decide their next step should be identifying the cause of the changes identifying the problem picketing the guilty factory lobbying their elected representatives to complain about the problem talking to a local environmental group about solutions