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Question(s) / Instruction(s):

Hig, Inc. had the following merchandise transactions in October:

Purchases                           $50,000

Purchase returns             $3,000

Purchase discounts         $1,000

Transportation in             $2,000

What is the total cost of merchandise purchased for Hig, Inc.?

a. $50,000

b. $46,000

c. $52,000

d. $48,000

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