Current Attempt in Progress

Flint Corporation had reported the following amounts at December $31,2025$: Sales revenue $$185600$ : ending inventory $$12200$ : beginning inventory $$19000$ : purchases $$60700$ : purchases discounts $$3050$ : purchase returns and allowances $$1110$ : freight$-$in $$680$ : freight$-$out $$1050.$ Calculate the cost of goods available for sale.

$$57220$

$$199800$

$$76220$

$$71380$