The trial balance of A. Wiencek Company at the end of its fiscal year, August 31, 2017, includes these accounts: Inventory $19,500; Purchases $151,500; Sales Revenue $196,000; Freight-In $4,300; Sales Returns and Allowances $3,450; Freight-Out $1,200; and Purchase Returns and Allowances $2,200. The ending inventory is $23,500. Prepare a cost of goods sold section for the year ending August 31 (periodic inventory).