Sampson Company's accounting records show the following at the year ending on December 31, 2010, purchase Discounts 5,600, freight in 7,800, purchases 200,010, beginning Inventory 23,500, ending Inventory 28,800, purchase Returns 6,400, using the periodic system, the cost of goods sold is

a.

$198,910.

b.

$201,110.

c.

$209,510.

d.

$190,510.