a) 162850. b) 162750 c,)163100 d) 162500

Cost of Goods Sold Beginning Inventory $164,000 Add: Purchases $79,000 Less: Purchase Discounts $6,500 Purchase Returns and Allowances $4,500 Net Purchases $68,000 Freight-in $13,500 Cost of Goods Purchased $81,500 Goods Available for Sale $245,500 Less: Ending Inventory $83,000 Total Cost of Goods Sold