Eneri Company’s inventory records show the following data:  …

Eneri Company’s inventory records show the following data:                                                                            Units            Unit Cost Inventory, January 1                                        10,000               $9.20 Purchases:        June 18                                   9,000                 8.00                           November 8                            6,000                 7.00   A physical inventory on December 31 shows 4,000 units on hand. Eneri sells the units for $13 each. The company has an effective tax rate of 20%. Eneri uses the periodic inventory method. What is the cost of goods available for sale?

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(The alignment may shift a bit due to Canvas formatting) The following items are taken from the financial statements of the Postal Service for the year ending December 31, 2019: Accounts payable                                                                              $  18,000 Accounts receivable                                                                              11,000 Accumulated depreciation – equipment                                               28,000 Advertising expense                                                                              21,000 Cash                                                                                                      15,000 Common stock                                                                                      42,000 Dividends                                                                                               14,000 Depreciation expense                                                                           12,000 Insurance expense                                                                                  3,000 Note payable, due 6/30/16                                                                    70,000 Prepaid insurance (12-month policy)                                                      6,000 Rent expense                                                                                        17,000 Retained earnings (1/1/15)                                                                   60,000 Salaries and wages expense                                                                32,000 Service revenue                                                                                  133,000 Supplies                                                                                                   4,000 Supplies expense                                                                                    6,000 Equipment                                                                                           210,000   What is the company’s net income for the year ending December 31, 2019?