A company's accounting records show the following account balances at the end of the year: Purchase Discounts $ 3,300 Freight-In 9,700 Freight-Out 7,500 Purchases 350,010 Beginning Inventory 23,700 Ending Inventory 30.800 Purchase Returns and Allowances 4,600 Using the periodic system, the cost of goods sold is $347.110. O $337210 O $344.710 $363 510. O $339.610