$5.$ A company had beginning inventory of $$5,000,$ ending inventory of $$7,000,$ and purchases of $$25,000$ during the year. What is the cost of goods sold $($COGS$)?$

$$ A$)$ $$23,000$

$$ B$)$ $$27,000$

$$ C$)$ $$33,000$

$$ D$)$ $$25,000$

Dont used chart gpt