Beginning merchandise inventory $2,000
Ending merchandise inventory 2,300
Purchases 21,000
Purchase Discounts 1,000
Purchase Returns and Allowances 1,300
Freight In 4,400
$23,300
$18,700
$20,700
$20,000
$20,700
$20,000
Answer: $18,700
Beginning merchandise inventory $2,000
Ending merchandise inventory 2,300
Purchases 21,000
Purchase Discounts 1,000
Purchase Returns and Allowances 1,300
Freight In 4,400