At the beginning of the year, SW, Inc's Work-In-Process Inventory account had a balance of $15,000 and Finished Goods inventory had a balance of $5000. During the year, the COGM total was $120,000. At the end of the year, the Work-In-Process inventory account had a balance of $4,000 and the Finished Goods Inventory balance was $10,000. What was the amount of Cost of Goods Sold for the year? $120,000 $135,000 $131,000 $115,000