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<br />### The T-account for "MERCADORIAS" (Merchandise) shows debits on the left and credits on the right. The initial balance (SI) is $40,000$, purchases (C) are $160,000$, and sales or outflow (V) is $230,000$.<br /><br />## Step 2: Calculate the total debits and credits<br />### Total debits = Initial Balance + Purchases = $40,000 + 160,000 = 200,000$. Total credits = Sales/Outflow = $230,000$.<br /><br />## Step 3: Determine the ending inventory<br />### The problem states that the ending inventory is $30,000$.<br /><br />## Step 4: Apply the formula for Cost of Goods Sold (COGS)<br />### The formula for COGS is: <br />\[<br />\text{COGS} = \text{Beginning Inventory} + \text{Purchases} - \text{Ending Inventory}<br />\]<br />Substitute the known values:<br />\[<br />\text{COGS} = 40,000 + 160,000 - 30,000 = 170,000<br />\]<br /><br />## Step 5: Calculate the Gross Merchandise Revenue (RCM)<br />### The RCM can be calculated as Sales minus COGS:<br />\[<br />\text{RCM} = \text{Sales} - \text{COGS} = 230,000 - 170,000 = 60,000<br />\]