• Weber Company Ltd has the following account balances. The net cost of goods purchased for the period is

Purchases $28,000

Sales Returns and Allowances 4,000

Discount on sales 2,500

Freight-in 1,875

Freight-out 2,500

Beginning inventory was $8,000 and ending inventory was $13,000. What was cost of goods purchased?

a. $39,600.

b. $39,300.

c. $47,300.

d. $34,600.