The following information is available for Cullumber Company for $2025$ who uses a periodic inventory system:

$\backslash$table$[[,$Debit,Credit$],[$Inventory $($beginning$),$$$102,200,],[$Purchases$,1,001,000,],[$Freight$-$in$,10,220,],[$Purchase Discounts,,$6,400],[$Purchase Returns and Allowances,,$12,320],[$Sales Revenue,,$2,142,000$