Selected account balances for the year December 31 are provided below for a company: Sales revenue $250,000 Selling expense $19,000 Administrative expense $37,000 Purchase of raw materials $66,000 Direct labor $38,000 manufacturing overhead-applied $70,000 Inventory balances at the beginning and end of the year were as follows How much was the company's unadjusted cost of goods sold for the year? $142,000 $134,000 $184,000. $127,000 None of the above