Question 74 of 75. Eileen and Sara began the Bean Buzz coffee shop in 2016 as equal partners. In 2018, their financial records included the following: $113,582 in gross receipts. $30,467 in purchases. $3,042 in beginning inventory. $2,788 in inventory at the end of 2018. $21,594 in salaries for the baristas. $6,429 in general supplies. $846 for business insurance. $3,599 for a new office desk purchased on July 1, 2018 for which they did not elect bonus depreciation or a Section 179 deduction. Eileen and Sara did not take any distributions for 2018. However, they each have a guaranteed payment as a result of the capital they contributed. Eileen receives $10,000 and Sara receives $12,000. What is the cost of goods sold for the Bean Buzz for 2018 and what is the amount for their ordinary income or loss? Form 1125-A, line 8 - $30,721 Form 1065, line 22 - $31,478 O Form 1125-A, line 8- $52,315 Form 1065, line 22 - $31,478 O Form 1125-A, line 8 - $30,721 Form 1065, line 22 - $53,478 O Form 1125-A, line 8 - $52,315 Form 1065, line 22 - $53,478