Beg inventory 72@17 purchase 103@19 purchase 158@21 purchase 43@22 ending inventory [email protected]

Beg inventory 72@17 purchase 103@19 purchase 158@21 purchase 43@22 ending inventory [email protected]

You need to add your beginning inventory to your purchases to get goods available for sale. Since ending inventory equals goods available for sale there were no sales so your Cost Of Goods Sold will be zero.