Please help with the following solution.

Malcom, Inc had the following balances and transactions during 2017; What would be reported as Cost of Goods Sold on the income statement for the year ending December 31, 2017 if the perpetual inventory system and the first - in, first - out inventory costing method are used? A. $17, 490 B. $22, 350 C. $35, 100 D. $12, 150