XYZ Corporation had reported the following amounts at December 31, 2014: beginning inventory $17,000; gross purchases $160,000; purchase discounts $3,000; purchase returns and allowances $2,000;...

financial accounting need answer :)

Extracted text: XYZ Corporation had reported the following amounts at December 31, 2014: beginning inventory $17,000; gross purchases $160,000; purchase discounts $3,000; purchase returns and allowances $2,000; freight-in $1,000; ending inventory $14,000. Calculate the cost of goods available for sale. O A) $197,700 B) $102,000 C) $69,400 O D) $173,000 E) $74,100