14. JiCo uses the periodic method. Its beginning inventory is $43,000, purchases are $321,000, F.O.B. destination, purchase returns are $17,000 and freight is $9,000. The balance in JiCo's ledger Purchases account is.... A.) $330,000 B.) $317,000 C.) $321,000 D.) $304,000

what is the correct answer?