31 and 32 please. thank you very much

31. Robin Company uses a periodic inventory system. Use the following details to calculate the cost of goods sold Beginning merchandise inventory $2,000 Ending merchandise inventory 2,300 Purchases 22.000 Purchase Discounts 700 Purchase Returns and Allowances 1,500 Freight In 4.200 A) $24.200 B) $19.800 C) $23.700 D) $26.000 32. A merchandiser purchased inventory on account for $10,000. In a periodic inventory system, the journal entry to record the purchase would include A) a debit to purchases for $10,000 and a credit to Accounts Payable for $10,000 B) a debit to Accounts Payable for $10,000 and a credit to Purchases for $10,000 C) a debit to Merchandise Inventory for $10,000 and a credit to Accounts Payable for $10,000 D) a debit to Accounts Payable for $10,000 and a credit to Merchandise 10 TAM 127/2002 o RI e SA