Greenfields Ltd has the following account balances. The net cost of goods purchased for the period is Purchases $37.500 Sales retums and allowances 5,000 Discount allowed 2,100 Freight-in 2,750 Freight-out 1,750 The net cost of goods purchased for the period is: 0 $42,000 O b.540,250 OC 539,250 Od 542,500