The trial balance of Windsor, Inc. at the end of its fiscal year, August 31, 2022, includes these accounts: Beginning Inventory $19,620; Purchases $190,350; Sales Revenue $188,100; Freight-In $8,490; Sales Returns and Allowances $3,450: Freight-Out $2,820; and Purchase Returns and Allowances $5,400. The ending inventory is $22,100. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2022 Windsor, Inc. Income Statement