For the current fiscal year, Purchases were $$300,000,$ Purchases Returns and Allowances were $$4,500$ and Freight In was $$24,000.$ If the beginning merchandise inventory was $$185,000$ and the ending merchandise inventory was $$90,000,$ the Cost of Goods Sold is:

Multiple Choice

$$176,500.$

$$423,500.$

$$366,500.$

$$414,500.$