The selected year-end account balances at December 31, 2010, for the Mobile General Store is shown below.

Sales $309,000

Sales Returns and Allowances $15,200

Purchases $114,800

Purchases Returns and Allowances $7,000

Freight-In $5,600

Selling Expenses $56,400

General and Administrative Expenses $37,200

Opening Inventory $28,000

Closing Inventory is $21,000.

The Cost of Goods Purchased is: