The trial balance of Novak Corp. at the end of its fiscal year, August 31,2022, includes these accounts: Inventory $20,200, Purchases $152,000, Sales Revenue $191,000, Freight-In $7,300, Sales Returns and Allowances $2,900, Freight-Out $1,000, and Purchase Returns and Allowances $5,000. The ending inventory is $21,000. Prepare a cost of goods sold section for the year ending August 31, 2022 (periodic inventory)