Better Gardens, Inc., which uses a periodic inventory system, shows the following on December 31, 2019. Purchase Discounts $ 16,800 Freight-in 23,400 Purchases 630,030 Beginning Inventory 100,500 Ending Inventory 86,400 Purchase Returns 19,200 The cost of goods sold for the year 2019 is: Select one:

A. $631,530 B. $628,530 C. $596,730 D. $571,530