The trial balance of Sheridan Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory $34,000, Purchases $152,600, Sales Revenue $184.000; Freight-In $8,700; Sales Returns and Allowances $3.200; Freight-Out $1.100; and Purchases Returns and Allowances $5,400. The ending inventory is $28,000, Prepare a cost of goods sold section for the year ending August 31. SHERIDAN COMPANY Income Statement (Cost of Goods Sold section - Periodic system) $