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The trial balance of Kingbird, Inc. at the end of its fiscal year, August 31, 2022, includes these accounts: Beginning Inventory $19.310; Purchases $154,760; Sales Revenue $182,900; Freight-In $7,590; Sales Returns and Allowances $4,650; Freight-Out $2,610; and Purchase Returns and Allowances $5,870. The ending inventory is $20,700. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2022. Kingbird, Inc. Income Statement $ $ $