The following information was taken from the financial records of Thornhill Public House, owned by Marcus Redmond at its year end of May 31, 2021. The company uses the periodic inventory system and combines its beverage and food inventory in a single account. Freight-In Interest Expense Inventory, June 1, 2020 $1,140 $2,840 $160,900 Inventory, May 31, 2021 $127,370 Purchase Returns and Allowances $10,730 Purchases $105,170 Rent Expense $30,000 Salaries & Wages Expense $43,750 Sales Discounts $9,800 Sales Revenue $256,250 a) Calculate the Cost of Sales. Do not enter dollar signs or commas in the input boxes. Do not use negative signs. Inventory, June 1, 2020 EA Purchases EA EA EA EA Purchase Returns and Allowances Net Purchases Freight-In Subtotal Cost of Goods Available for Sale Inventory, May 31, 2021 Cost of Sales A SA SA