Question: Where we get the information to be able to record what the DR cogs and the CR Merchandise inventory amounts are ? for example I

Where we get the information to be able to record what the DR cogs and the CR Merchandise inventory amounts are ? for example I know to record on the 3rd Jan the DR A/R and CR Sales as 850 but how do i know what Dr cogs and the Cr Merchandise inventory amounts are? It says 625 in the diagram but where did I get this information for recording?
 Where we get the information to be able to record what

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