2) As operaçôes com mercadorias realizadas durante o exercicio estão resumidas no razone MERCADORIAS SI - 40.000 & 230.000-mathrm(V) mathrm(C)-160.000 & Convençôes: SI = Saldo Inicial; C = Compras; V = Vendas Sabendo-se que o estoque final é de RS 30.000,00, CONCLUI-SE que o Re Mercadorias (RCM) do exercicio foi de? : (1,0)

## Step 1: Understand the T-account structure### The T-account for "MERCADORIAS" (Merchandise) shows debits on the left and credits on the right. The initial balance (SI) is , purchases (C) are , and sales or outflow (V) is .## Step 2: Calculate the total debits and credits### Total debits = Initial Balance + Purchases = . Total credits = Sales/Outflow = .## Step 3: Determine the ending inventory### The problem states that the ending inventory is .## Step 4: Apply the formula for Cost of Goods Sold (COGS)### The formula for COGS is: Substitute the known values: ## Step 5: Calculate the Gross Merchandise Revenue (RCM)### The RCM can be calculated as Sales minus COGS: