The trial balance of Splish Brothers Inc. at the end of its fiscal year, August 31, 2022, Includes these accounts: Beginning Inventory $21,510; Purchases $242,050, Sales Revenue $183,600, Freight-In $8,620, Sales Returns and Allowances $3,220, Freight-Out $3.510; and Purchase Returns and Allowances $6,550. The ending Inventory is $24,800 Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2022 Splish Brothers Inc. Income Statement