The following data are for Jessee's Candy Store for January: \begin{tabular}{llr} Eeginning inventory & $235,000 Net sales revenue & $430,000 \\ Net purchases & $595,000 Normal gross profit rate & 30% \end{tabular} What is the company's estimated cost of goods sold for the month? A. $301,000 B. $129,000 C. $165,000 D. $195,000