Summerville Company sells office supples. The following information summarizes the company's operating activitles for the year:

What is cost of goods sold at Summerville Company?

$/1$ mark

Utilities for the store

$$8,000$

Sales commissions

$11,000$

Sales revenue

$151,000$

Purchases of merchandise

$73,000$

January $1$ inventory

$27,000$

Rent for store

$12,000$

December $31$ inventory

$23,000$

DAN Mar

Help Por.

$/1$ mark

a$.$ $$77,000$

$$

b$.$

$$93,000$

C$.$

$$100,000$

$$ d$.$ $$73,000$