The trial balance of Oriole Company at the end of its fiscal year, August 31, 2025, includes these accounts: Beginning Inventory $18,870, Purchases $224,790, Sales Revenue $204,200, Freight- In $9,780, Sales Returns and Allowances $4,720, Freight - Out $2,740, and Purchase Returns and Allowances $5,430. The ending inventory is $20,100. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2025