Selected account balances for a merchandising company are listed below. $($The company uses the periodic inventory method.$)$

Sales Revenue $ $90,000$

Sales Returns and Allowances $4,000$

Purchases $60,000$

Inventory $($beginning$)???$

Inventory $($ending$)13,000$

Purchase Returns and Allowances $2,000$

Transportation $$ in $3,000$

Transportation $$ out $1,000$

Sales Discounts $6,000$

Purchase Discounts $5,000$

Gross Profit $21,000$

Determine the company$$s beginning inventory.

Group of answer choices

$$15,000$

$$16,000$

$$18,000$

$$19,000$

$$22,000$