how to calculate it ?

On March 1, Miles Ltd. had $19888 in inventory. During the month, the company purchased inventory worth $182068, paid transportation costs amounting to $1698, and returned inventory worth $6599. An inventory count on March 31 revealed inventory on hand of $21423. Assuming Miles uses a periodic inventory system, what is the cost of goods available for sale for the month of March? Select one: a. 175632.00 b. 172236.00 c. 193659.00 X d. 197055.00 Check The correct answer is: 197055.00