I tried to answer A, but it is not correct!

b. $31. a $15,600 11. JaCo uses the periodic method and records merchandise purchases at net. Its 20X4 ending inventory is $69,000. During 20X5, JaCo purchases merchandise for $878,000, with freight-in of $11,000. Purchase returns are $17,000, purchase discounts lost are $4,000, and the cost of merchandise on hand at year end is $91,000. At year end, JaCo records the following entry: 91,000 17,000 850,000 878,000 11,000 69,000 a. Ending Inventory Purchase Returns Cost of Goods Sold Purchases Freight-In Beginning Inventory b. Ending Inventory Purchase Returns Cost of Goods Sold Purchase Discounts Lost Purchases Freight-In Beginning Inventory 91,000 17,000 846,000 4,000 878,000 11,000 69,000 c. Ending Inventory Purchase Returns Cost of Goods Sold Purchases Freight-In Beginning Inventory Purchase Discounts Lost 91,000 17,000 854,000 878,000 11,000 69,000 4,000 d. Beginning Inventory Purchase Returns Cost of Goods Sold Purchases Freight-In Ending Inventory 69,000 17,000 894,000 878,000 11,000 91,000