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Prepare a condensed income statement for the year on both bases for comparative purposes.
Sales
19,100
units @ $63
Inventory, January 1
6,530
units @ 25
Purchases
6,260
units @ 28
10,400
units @ 32
7,220
units @ 38
Inventory, December 31
11,310
units @ ?
Operating expenses
$253,200
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