The trial balance of Metlock Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory $20,900; Purchases $178,000: Sales Revenue $229,000; Freight-In $5,900; Sales Discounts $4,100; Sales Returns and Allowances $4,700: Freight-Out $2,400; Purchase Discounts $3,800 and Purchase Returns and Allowances $3,300. The ending Inventory is $28,146.