BCD Retail Corporation has the following account balances. Purchases $170,000 Beginning Inventory 20,000 Purchase Discounts 3,400 Freight-In 6,100 Freight-Out 5,500 The cost of goods available for sale for the corporation is (0) $192,700 0 $198,800 0 $175,200 0 $180,700 0 $193,000