Yatsu Limited has the following information in its accounting records as at December 31, 2021: Purchases $129,860 Freight in 4,500 Purchase returns and allowances 12,550 Beginning inventory 57,000 A physical inventory count revealed that there was $68,000 in ending inventory. The cost of goods sold is Select one: O A. $116,310. O B. $129,860. O C. $134,360. OD. $110,810