The trial balance of Carla Vista Company at the end of its fiscal year, August 31, 2025, includes these accounts: Beginning Inventory $24,500, Purchases $225,560, Sales Revenue $202,800, Freight-In $9,480, Sales Returns and Allowances $4,380, Freight-Out $3,980, and Purchase Returns and Allowances $7,410.
The ending inventory is $22,600.
Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2025.