Salvadore Inc., a local retailer, has provided the following data for the month of September:

Merchandise inventory, beginning balance	$50,600
Merchandise inventory, ending balance	$42,000
Sales	$269,400
Purchases of merchandise inventory	$137,000
Selling expense	$21,600
Administrative expense	$53,400

The cost of goods sold for September was:

$212,000

$137,000

$145,600

$128,400