A Wholesale Company began the year with merchandise inventory of $8,000. During the year, A purchased $91,000 of goods, had purchase discounts of $150, and returned $6,600 due to damage. A also paid freight charges of $1,000 on inventory purchases. At year-end, A's ending merchandise inventory balance stood at $17,400. Assume that A uses the periodic inventory system. Compute A's cost of goods sold for the year. Less: Plus: Less: Cost of Goods Sold