The trial balance of Sandhill Company at the end of its fiscal year, August $31,2025,$ includes these accounts: Beginning Inventory

$$24,440,$ Purchases $$185,770,$ Sales Revenue $$208,500,$ Freight$-$In $$8,310,$ Sales Returns and Allowances $$5,400,$ Freight$-$Out $$3,490,$

and Purchase Returns and Allowances $$5,070.$ The ending inventory is $$24,300.$

Prepare a cost of goods sold section $($periodic system$)$ for the year ending August $31,2025.$

SANDHILL COMPANY

Cost of Goods Sold

For the Year Ended August $31,2025$