the following is extracted from the income statement

Q.055 The following is extracted from the income statement: Beginning inventory $15,200 Gross sales 45,000 Freight-in Sales returns 3,000 5,000 Cost of Sales 19,000 Purchases The Ending inventory is: 11,000 Select one: a. $40,000 b. $35,200 C. $18,000 d. $10,200