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

Merchandise inventory, beginning balance	$ 49,300
Merchandise inventory, ending balance	$ 44,200
Sales	$260,700
Purchases of merchandise inventory	$142,400
Selling expense	$ 20,100
Administrative expense	$ 60,100

The cost of goods sold for September was:

	$137,300
	$222,600
	$142,400
	$147,500