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Mesquite Coffee Shop completed the following periodic inventory transactions for a line of merchandise inventory: Compute cost of goods sold, and gross profit using the FIFO inventory costing method. Opening inventory of raw materials was $58,000, closing inventory was $63,000, purchases were $256,000, purchase returns were $17,000. What was cost of sales? : a. $234,000 b. $256,000 c. $239,000 d. $244,000