Smith Inc. uses the periodic inventory system. Its purchases for the most recent year were $83,000, ending inventory was $21,000, and the cost of goods sold was $122,000. How much inventory was in stock at the beginning of the year? A :

$60,000

Explanation:

under the periodic inventory system, cost of goods sold(COGS) is calculated by the formula  given below

COGS = BEGINNING INVENTORY(BI) + cost of goods purchased(COGP) - ENDING INVENTORY (EI)

BI=COGS-COGP+EI

Given in the problem

COGS=122000

COGP=83000

EI=21000

122,000 - 83000 + 21000 = $60,000(EI)

in chemistry, adhesion and cohesion are attractive forces that exist between molecules. they hold the molecules together from each other. they are different in that adhesive force exists between molecules of different substance while cohesive force happens between molecules of same substance.

adhesion between water and glass causes water molecules at the edge of water and glass interface to climb up the wall in a narrow glass tube. this is called capillary action. cohesion is what gives glass its shape and causes water to form a droplet.

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