Blossom Limited has the following information in its accounting records as at December 31, 2021:

a. Purchases$129800

b. Freight in4900

c. Purchase returns and allowances12450

d. Beginning inventory56600

A physical inventory count revealed that there was $67600 in ending inventory. Net purchases are

a. $122250.

b. $134700.

c. $129800.

d. $117350.