Accounting Rocks Inc. reported sales of $250,000 for the month of April. Beginning inventory on April 1 was $65,000, purchases during the month were $55,500, and Ending inventory on April 30 was $35,000. Question: Determine the amount of cost of goods for Accounting Rocks Inc. as of April 30. $85,500 $164,500 $44,500 $100,000