In a periodic inventory system, the cost of goods sold is determined as follows:

A. Year-end inventory, plus purchases during the year, less the inventory at the beginning of the year.

B. Net sales, less the balance in the Gross Profit account.

C. Cost of goods available for sale during the year, less the ending inventory.

D. A physical count is made of all items sold throughout the year, and a cost flow assumption is applied at year-end.

C

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Which of the following is true of the World Trade Organization (WTO)?

A) It was replaced by the GATT in 1995. B) It increases tariffs and other international trade barriers. C) It lacks the power to impose international trade sanctions. D) It restricts the maximum number of member nations to 100. E) It mediates global trade disputes.

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