The trial balance of Novak Corp. at the end of its fiscal year, August $31,2022,$ 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.$