The Following Information Pertains to Bright Toy Company's Operating Activities

Multiple Choice

The following information pertains to Bright Toy Company's operating activities for 2009. The company sells light box toys and sold 10,000 units in 2009.
$$\begin{array} { | l | r | } \hline \text { Purchases } & \$ 126,000 \\\hline \text { Selling and Administrative Expenses } & 90,000 \\\hline \text { Merchandise inventory, } 1 / 1 / 2009 & 14,000 \\\hline \text { Merchandise inventory, } 12 / 31 / 2009 & 10,000 \\\hline \text { Sales Revenue } & 250,000 \\\hline\end{array}$$ What is the cost of goods available for sale for 2009?

A) $140,000
B) $126,000
C) $104,000
D) $130,000