This is an example of creating a dummy Form 1125-A, Cost of Goods Sold, when Schedule A is attached. The amounts on a prior year Schedule A, Line 1 (250) and Line 7 (100) are transferred to a dummy Form 1125-A, Line 1 and Line 7.Form 1120-S, Schedule A, Line 1 shows 250Form 1120-S, Schedule A, Line 6 shows 250Form 1120-S, Schedule A, Line 7 shows 100Form 1125-A, Cost of Goods Sold, Line 1 shows 250 edited in redForm 1125-A, Cost of Goods Sold, Line 7 shows 100 edited in red