①庫存商品的進銷差價為：服裝柜8050元，零食柜11840元，藥品柜15370元； 
②各柜已銷商品進銷差價為：服裝柜8050元，零食柜6240元，藥品柜15330元； 
③會計分錄如下： 
借：庫存商品                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
貸：期末庫存 服裝柜5780元，零食柜6720元，藥品柜2570元