McKendrick Shoe Store Has a Beginning Inventory of $45,000

Multiple Choice

McKendrick Shoe Store has a beginning inventory of $45,000. During the period, purchases were $195,000; purchase returns, $6,000; and freight-in $15,000. A physical count of inventory at the end of the period revealed that $30,000 was still on hand. The cost of goods available for sale was

A) $189,000.
B) $204,000.
C) $219,000.
D) $249,000.