Calculate COGS: The trial balance of Liu Company at the end of its fiscal year, August 31, $ Beginning Inventory Purchases Sales Revenue Freight-In Sales Returns and Allowances Purchase Discounts Freight-Out Purchase Returns and Allowances Ending Inventory 19.600 154.000 190.000 8.000 3.000 2.000 1.000 5.000 21.000 Prepare a cost of good sold section (periodic system) for the year ending August 31, 2017