8. Given the following data: Purchases RO 26,000, Returns outwards RO 1,470, Returns inwards RO 2,100, Carriage outwards RO 1,230, Carriage inwards RO 890, Opening stock RO 4,500, and closing stock RO 6,130. The value of the cost of goods sold is: 1) (1 Point) O RO 22,270 O RO 23,160 O RO 26,730 O RO 23,790