For the $2023$ 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 $8,000$Discount received $4,000$Freight$-$in $2,000$Inventory $(1/7/22)90,000$Inventory $(30/6/23)130,000$ Cost of goods sold is:Question $15$ Select one:a$.$$$416,000$b$.$$$454,000$c$.$$$418,000$d$.$$$584,000$e$.$None of the above