how to calculate it ?

Question 9 ncorrect The James Company's partial trial balance at December 31, 20x3 Mark 0.00 out of is as follows: 1.00 P Flag question Dr. Cr. Inventory $180999 2530345 Purchases 38338 Transportation-in Purchase returns and 55706 allowances 26608 Purchase discounts. A year-end count reveals that the ending inventory balance should be $310048. What is the cost of goods sold for the year ended December 31, 20x3? Select one: a. 2667368 b. 2357320 c. 2530345 X d. 2486369 Check The correct answer is: 2357320