The trial balance of Crane Company at the end of its fiscal year, August 31, 2025, includes these accounts: Beginning Inventory $24,750, Purchases $205,860, Sales Revenue $190,000, Freight-In $7,810, Sales Returns and Allowances $3,640, Freight-Out $1,400, and Purchase Returns and Allowances $7,000. The ending inventory is $21,200. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2025