Oriole Works' uses a periodic inventory system. Its accounting records show the following as of December 31, 2025. Inventory, Dec. 31, 2025 $4,350 Freight-In $1,600 Purchase Returns and Allowances 630 Purchases 95,200 Inventory, Jan. 1, 2025 5,800 Purchase Discounts 1,440 Compute cost of goods purchased and cost of goods sold. Cost of goods purchased $ Cost of goods sold