use this information to answer question 21. Calculate the cost of goods sold for year 2 Harda Company reported the following transaction for Year 2 as follows: Year 2 Beginning inventory$30,000 Cost of goods purchased 1.10,000 O Cost of goods available for sale 15,000 Ending inventory 15,000 Cost of goods solds a) 25,000 b) 40,000 c)15,000 d) 30,000