From the Following Information, Could You Help Bill Calculate His

Short Answer

From the following information, could you help Bill calculate his cost of merchandise sold?
$$\begin{array} { | l | l | } \hline \text { Beginning Inventory } & \$ 2,500 \\\hline \text { Purchases } & \$ 3,000 \\\hline \text { Purchase Returns } & \$ 400 \\\hline \text { Purchase Discounts } & \$ 100 \\\hline \text { Ending Inventory } & \$ 2,100 \\\hline\end{array}$$