Interest expenses OMR 200
Interest payable OMR 100
Advertisement OMR 50
Insurance expense OMR 60
Rent received OMR 90
Loss on sale of furniture OMR 75
Sold furniture for profit of OMR 110
Interest received OMR 20
Gross profit OMR 172
Sales discount OMR 16
Sale returns OMR 12
Sales revenue OMR 400
Calculate the cost of goods sold
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