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In regards to selling game consoles.  There were some I purchased (at retail) in 2021, but returned in early 2022.  Would I indicate that as end of '21 inventory and/or that I actually closed business in '22,  or since I returned all that was remaining and and did not make any sales in '22, simply treat it as 0 inventory and close of business at the end of '21?

 

I don't know if this is splitting hairs, I just want to do things properly.