Which of the following formula represents cost of goods sold for a merchandising business?

Which of the following formula represents cost of goods sold for a merchandising business?

·        Ending Inventory + purchases and freight in – beginning inventory = cost of goods sold

·        purchases and freight in - Ending Inventory = cost of goods sold

·         beginning inventory - Ending Inventory = cost of goods sold

·        beginning inventory + purchases and freight in - Ending Inventory = cost of goods sold

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