Current Attempt in Progress

Sunland Inc. reported beginning inventory of $$19700.$ During the period, purchases were $$151000$; purchase returns, $$4700$; and freight in$,$ $$9800.$ A physical count of inventory at the end of the period revealed that $$30100$ was still on hand. The cost of goods available for sale was

$$175800$

$$195100$

$$175400$

$$166000$