Okay, now I know what you are asking. Thanks.
There are two different systems used in Merchandising Companies. The one that uses a Purchases account is called a periodic inventory system. When Purchases are made, the entry is to debit Purchases and credit Accounts Payable. The Purchases account is not an asset or an expense account. It is used to "hold" the amount of the purchases for the month and then the amount will be divided between COGS and Inventory depending on the COGS for the month. Basically, each month you will empty out the Purchases account. A portion will go to COGS and a portion will go to Inventory.
Normally (and by that I mean in the real world), an inventory of remaining purchases will be made and that amount would be adjusted to obtain the correct amount in Inventory, with the balance going to COGS. Since your lesson is telling you the amount that is COGS, the remaining amount must be Inventory. Did your example have a beginning inventory? This may be obvious, but I just wanted to make this statement to hopefully help you understand further:
Beginning inventory + purchases = goods available for sale
Good available for sale - ending inventory = COGS
In your example, they are giving you COGS so:
Goods available for sale - COGS = Ending inventory
Your entries will be to move the amount given as COGS from Purchases to COGS. When you have done that, the remainder will be moved from Purchases to Inventory.
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