Cinnamon Buns Co. (CBC) started 2021 with $61,500 of merchandise on hand. During 2021, $299,000 in merchandise was purchased on account with credit terms of 2/10, n/30. All discounts were taken. Purchases were all made f. o.b. shipping point. CBC paid freight charges of $18,500. Merchandise with an invoice amount of $7,800 was returned for credit. Cost of goods sold for the year was $335,000. CBC uses a perpetual inventory system.

Assuming CBC uses the gross method to record purchases, ending inventory would be:

Managers at flavors, a restaurant chain, train their employees such that in the absence of employees, someone trained in the same skills can step in and do the job equally well. thus, many modules in training are extensive as they provide employees with details of the skill sets required for different jobs. in practice, this lengthy training program does the company as a well-trained and flexible workforce is at their disposal at all times. the managers at flavors use a) job rotationb) vertical enhancementc) telecommutingd) job sharinge) flextime