The following information has been taken from ABC Company for the year 2019 Sales revenues 3600,000 - Opening inventory of finished goods 60,000 - Closing inventory of finished goods 40.000 - Purchases 200.000 Carriage. Irwards 10,000 - Trade discount received 10.000 - Trade discount allowed 12.000 Purchases returns 4,000 Sales returns 15.500 Cost of goods sold for the year anded December 31 2019, O $128.000 O $200 000 O 5216,000 5196000