Cost of Goods Sold () The trial balance of Sandhill Company at the end of its fiscal year, August 31,2025, includes these accounts: Beginning Inventory $24,440, Purchases $185,770. Sales Revenue $208,500, Freight- In $8,310, Sales Returns and Allowances $5,400, Freight- Out $3,490, and Purchase Returns and Allowances $5,070. The ending inventory is $24,300. Prepare a cost of goods sold section (periodic system) for the year ending August 31.2025