Cost of Goods Sold Beginning Inventory Add: Purchases Less: Purchase Discounts Purchase Returns and Allowances Net Purchases Freight-in Cost of Goods Purchased Goods Available for Sale Less: Ending Inventory Total Cost of Goods Sold $1,700 $80,600 $2,400 $6,900 $2,800 $500 $3,300 $83,000 $86,300 Given the information above, which of the following is the Total Cost of Goods Sold? $7,400