The adjusted trial balance of A. Carla Vista Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory $19,000; Purchases $158,000, 5ales Revenue $195,500; Freight 1n$4,150; Sales Returns and Allowances $3,200; Freight-Out $1,150, and Purchase Returns and Alowances $2.800. The ending inventory is $25,000. Prepare a cost of goods sold section on the income statement for the year ended August 31, 2022 (periodic inventory system)