The following information is available for Pinker Company for $2025$:

Debit

Inventory $($beginning$)69,000$

Purchases $426,000$

Freight$-$in $5,400$

Credit

Purchase Discounts and Returns $6,700$

Sales Revenue $642,000$

Sales Returns $8,100$

If Pinker$$s ending inventory is $$78,000,$ what is its cost of goods sold?

A$.$ $$220,000$

B$.$ $$214,600$

C$.$ $$407,600$

D$.$ $$415,700$