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

Merchandise inventory, beginning balance	$46,600
Merchandise inventory, ending balance	$44,700
Sales	$267,500
Purchases of merchandise inventory	$134,900
Selling expense	$16,000
Administrative expense	$52,200

The cost of goods sold for September was:

$134,900

$136,800

$203,100

$133,000