t of For the year ended July 31, 2022, Sam Builders reported cost of goods sold of $100,000 and purchases of $321,000. Sam later discovered the following errors in the financial statements. What is the correct amount of cost of goods sold at July 31, 2022? Ending inventory on July 31, 2021, was understated by $23,000. Ending inventory on July 31, 2022, was overstated by $11,000. Select one: O a. $66,000 b. $211,000 c. $134,000 d. $88,000