10. The following information is available for Houser Produce Market: 4,000 Sales $225,000 Freight-in $11,000 Ending merchandise inventory 27,000 Purchase returns and allowances Sales discounts 3,000 Depreciation expense 8,000 143,000 Beginning merchandise inventory 23,000 How much is Houser's cost of goods sold? $173,000 b. $146,000 c. $143,000 d. None of these answer choices are correct