Given the following for the Whittier Company: Freight-Out Sales Revenue Inventory, January 1 Inventory, December 31 Freight-In Bad Debt Expense Purchases Sales Returns and Allowances Interest Revenue $6,000 80,000 15,000 12,000 4,000 2,000 38,000 1,500 5,000 Cost of Goods Sold is: O a $45,500 O b. $39,000 O c. $45,000 O d. $43,500 O e. $41,000