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BE6-2 The ledger of Gomez Company includes the following items: (a) Freight-in, (b)

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BE6-2 The ledger of Gomez Company includes the following items: (a) Freight-in, (b)
Purchase Returns and Allowances, (c) Purchases, (d) Sales Discounts, (e) Purchase Discounts.
Identify which items are included in goods available for sale.

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