Chesney Corporation reported the following information on December $31,2011$

Net Sales $$300,000$ Beg. Inventory $$38,000$

Ending inventory $$32,000$ COGS $$130,000$

Gross Profit Purchases

a$.$ $$80,000$ $$136,000$

b$.$ $$64,000$ $$92,000$

c$.$ $$80,000$ $$116,000$

d$.$ $$68,000$ $$80,000$