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down on milieudod o sol bollo ama 16. The following information is available for Dennehy Company: Sales $260,000 Freight-in di yom mozgor $20,000 Ending Inventory 25,000 Purchase Returns and Allowances d 10,000 Purchases 180,000 Beginning Inventory a moi 30,000 Dennchy's cost of goods sold is A) $175,000. B) $190,000. C) $195,000 D) $230,000. 17. Which of the following accounts is not closed to Income Summary? A) Cost of Goods Sold B) Inventory C) Sales Revenue D) Sales Discounts do hodowano 18. A subsidiary ledger is A) used in place of the general ledger if the general ledger is destroyed or stolen. B) a group of accounts used by branches and subsidiaries of a corporate business. C) a group of accounts with a common characteristic that provides detailed information about a control account in the general ledger. D) used to post excess transactions if a general ledger account becomes full during an accounting period. 19. A subsidiary ledger frees the general ledger from details of A) individual balances. B) external transactions. C) internal transactions. D) the control account. 20. The composite balance of individual accounts in the accounts payable subsidiary ledger must A) equal the composite balance of the individual accounts in the accounts receivable subsidiary ledger B) always be zero. C) equal the balance of the accounts payable account in the general ledger. D) agree with the total of the Accounts payable column in the cash receipt journal