Sweet Treats Beverage Company's operating activities for the year are listed below. Purchases Operating expenses Beginning inventory Ending inventory Sales revenue $140,800 80,000 12,800 18,900 300,300 What is the cost of goods available for sale? OA. $140,800 OB. $80,000 OC. $134,700 OD. $153,600

Sweet Treats Beverage Company's operating activities for the year are listed below. What is the cost of goods available for sale? A. $140,800 B. $80,000 C. $134,700 D. $153,600