From the following information calculate the cost of goods sold for the merchandising business opening stock 20000 OMR, closing stock 2000 OMR, Purchases made during the year 220000 OMR, Freight In 800 OMR, Purchase Returns 1500 OMR Purchase Discount 500 OMR Select one: : a. 236800 OMR b. 290300 OMR c. 218800 OMR O d. 288000 OMR