The trial balance of Blue Spruce Corp. at the end of its fiscal year, August 31, 2022, includes these accounts: Beginning Inventory $24,440; Purchases $185,770; Sales Revenue $208,500; Freight-In $8,310; Sales Returns and Allowances $5,400; Freight-Out $3,490; and Purchase Returns and Allowances $5,070. The ending inventory is $24,300. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2022