The following details are provided by Blue Bell Merchandisers. The company uses the periodic inventory system

Net Sales $200,000
Purchases 93,000
Purchase Returns and Allowances 1,600
Purchase Discounts 1,400
Freight In 1,500
Beginning Merchandise Inventory 63,000
Ending Merchandise Inventory 37,000

Calculate the amount of net purchases.
A) $153,000
B) $88,500
C) $90,000
D) $107,000

C .Calculation of Net Purchases:
Purchases $93,000
Less: Purchase Returns and Allowances 1,600
Less: Purchase Discounts 1,400
Net Purchases $90,000

Business

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