The trial balance of Cullumber Company at the end of its fiscal year, August $31,2025,$ includes these accounts:

Beginning Inventory $$18,930,$ Purchases $$230,920,$ Sales Revenue $$205,600,$ Freight$-$In $$8,490,$ Sales Returns and Allowances $$4,650,$ Freight$-$Out $$2,100,$ and Purchase Returns and Allowances $$5,030.$ The ending inventory is $$20,700.$

Prepare a cost of goods sold section $($periodic system$)$ for the year ending August $31,2025.$

CULLUMBER COMPANY

Cost of Goods Sold