XYZ Corp. has the following accrual accounting information at 12/31/09: Sales: $12,700 Cost of sales: $8,400 Accounts receivable, 12/31/08: $1,000 Accounts receivable, 12/31/09: $1,200 Accounts payable, 12/31/08: $700 Accounts payable, 12/31/09: $800 Inventory, 12/31/08: $1,400 Inventory, 12/31/09: $1,200 Unearned revenue, 12/31/08: $400 Unearned revenue, 12/31/09: $300 What was XYZ's cash-basis cost of sales for 2009?

		$8,100
		$8,300
		$8,200
		$8,000