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Determining the Beginning and Ending Inventory from a Partial Spreadsheet: Periodic Inventory System From the following partial spreadsheet, indicate the dollar amount of beginning and ending merchandise inventory to be used to compute cost of goods sold ADJUSTMENTS ADJUSTED TRIAL BALANCE ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT Nerchandise Inventory 58,000.00 54,000.00 58,000.00 Estimated Returns Inventory 6,000.00 5,700.00 6,000.00 Supplies 4,700.00 3,300.00 1,600.00 3,800.00 Prepaid Insurance Customer Refunds Payable 2,200.00 7,200.00 Income Summary 54,000.00 58,000.00 58,000.00 54,000.00 5,700.00 6,000.00 6,000.00 5,700.00 525,140.00 Sales 2,200.00 16,700.00 Sales Returns and Allowances Beginning inventory II Ending inventory