If Ending Merchandise Inventory is $22,000, Purchases are $85,000, Purchases Discounts are $1,800, Freight In is $3,500, and Beginning Merchandise Inventory is $28,000, then Cost of Goods Sold is Oa. $80,700. Ob. $107,000. Oc. $90,300. Od. $92,700. x Oe. $79,700