The James Company's partial trial balance at December 31, 20x3 is as follows: Dr. Cr. Inventory $177255 Purchases 2876120 A year-end count reveals that the ending inventory balance should be $355771. What is the cost of goods sold for the year ended December 31, 20x3? Select one: a. $2876120 b. $177255 c. $3053375 d. $2697604