The trial balance of Whispering Winds Corp. at the end of its fiscal year, August 31, 2022, includes these accounts: Beginning Inventory $24,420; Purchases $153,780; Sales Revenue $192,600; Freight-In $9,900; Sales Returns and Allowances $3,880; Freight-Out $1,850; and Purchase Returns and Allowances $7,450. The ending inventory is $24,800. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2022. Whispering Winds Corp. Income Statement $