Airm just made a $$1,000,000\mathrm{.}00$ sale to a retail chain. The retal chain $w$ ill pay $50\mathrm{.}00\%$ in ca end then pay the remainder in $30$ days $($a receivable for the firm$).$ The firm fils the sale with h inventory. Consider how an accountant will handle this transaction.

If COGS is $40\%$ of sales, COGS will be aclusted by

Answer format: Currency: Round to: $2$ decimal places.