The trial balance of Whispering Company at the end of its fiscal year, August 31,2022 , includes these accounts: Inventory $21,000, Purchases \$179,000; Sales Revenue \$230,000; Freight-in \$6,000; Sales Discounts $4,200; Sales Returns and Allowances $4,800; Freight-Out $2,500 : Purchase Discounts $3,900 and Purchase Returns and Allowances $3,400. The ending inventory is $28,088. (a) Prepare a cost of goods sold section for the year ending August 31 (periodic inventory)