A company's cost of goods sold was $7,200. Determine net purchases and ending inventory given goods available for sale were $15,800 and beginning inventory was $8,200.

A.Net Purchases: $15,400; ending inventory: $7,600

B.Net Purchases: $24,000; ending inventory: $31,200

C.Net Purchases: $14,800; ending inventory: $23,000

D.Net Purchases: $7,600; ending inventory: $8,600

E. Net Purchases: $23,000; ending inventory: $8,600