The trial balance of Sanchez Company at the end of its fiscal year, August 31, 2014, includes these accounts: Beginning Inventory $24,000; Purchases $234,700; Sales Revenue $191,600; Freight-In $7,800; Sales Returns and Allowances $3,800; Freight-Out $3,800; and Purchase Returns and Allowances $9,800. The ending inventory is $23,200. Prepare a cost of goods sold section (periodic system) for the year ending August 31