For the $2019$ year, the following data were taken from the accounting records.

$

Sales $900,000$

Sales Returns and Allowances $30,000$

Purchases $500,000$

Purchase Returns and Allowances $8000$

Discount Received $4,000$

Freight$-$in $2,000$

Inventory $(1/7/18)90,000$

Inventory $(30/6/19)130,000$

Net Purchases are:

Question $19$ Select one:

a$.$

$$870,000$

b$.$

$$500,000$

c$.$

$$492,000$

d$.$

$$488,000$

e$.$

None of the above