The adjusted trial balance of Larkspur, Inc. at the end of its fiscal year, August 31,2022 , includes these accounts: Inventory $19,500, Purchases $153,000,5 ales Revenue $186,000, Freight-In $8,600,5 ales Returns and Allowances $2,800, Freight-Out $1,100, and Purchase Returns and Allowances $5,400. The ending inventory is $20,000. Prepare a cost of goods sold section on the income statement for the year ending August 31,2022 (periodic inventory system)