Kemuning Jaya store had a beginning merchandise inventory of RM$30,000.$ During the period, purchases were RM$100,000$; purchase return RM$4,000$ and carriage inwards RM$8,000.$A physical count of inventory at the end of the period revealed that RM$20,000$ was still on hand. The cost of goods sold was:

A$.$ RM$104,000$

B$.$ RM$114,000$

C$.$ RM$134,000$

D$.$ RM$154,000$