Since this is the first year of business, yes, your beginning inventory is $0. The $108 that you spend on inventory in 2022 is the Purchase amount. If you did not sell any of the $108, your ending inventory is also $108.
Ending inventory = (Beginning Inventory+Purchases) -Cost of Goods Sold.
Purchase is the inventory that was "purchased" in 2022.
@pharmacist25
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