Exercise 5-12 The trial balance of Oriole Company at the end of its fiscal year, August 31, 2017, includes these accounts: Be Inventory $23,300; Purchases $186,330; Sales Revenue $192,400; Freight-In $7,890; Sales Returns and Allo $5,370; Freight-Out $3,100; and Purchase Returns and Allowances $7,010. The ending inventory is $22,000. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2017. ORIOLE COMPANY Income Statement