The trial balance of Kingbird, Inc. at the end of its fiscal year, August 31, 2022, includes these accounts: Beginning Inventory $19,310; Purchases $154,760; Sales Revenue $182,900; Freight-In $7,590; Sales Returns and Allowances $4,650; Freight-Out $2,610; and Purchase Returns and Allowances $5,870. The ending Inventory is $20,700. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2022 Kingbird, Inc. Income Statement