*E5-15 The trial balance of S. Yunjin Company at the end of its fiscal year, August 31, 2012, in- cludes these accounts: Inventory $17.200; Purchases $149,000; Sales Revenue $190,000; Freight- in $5,000; Sales Returns and Allowances $3,000; Freight-out $1,000; and Purchase Returns and Allowances $2,000. The ending merchandise inventory is $23,000. Instructions Prepare a cost of goods sold section for the year ending August 31 (periodic inventory)