10. Using the following information, what is the amount of cost of merchandise sold? S800 Purchases discounts Merchandise inventory Sales x $28,000 6,500 Purchases Merchandise inventory -7,800 April 30 A- Sales returns and allowances 880 Purchases returns 1,000 Transportation In and 0 allowances a.) 25,780 23,270 c. 31,220 d. 24,020