The Following Details Are Provided by Blue Bell Retailers Calculate the Amount of Net Purchases

Multiple Choice

The following details are provided by Blue Bell Retailers.The company uses the periodic inventory system. $$\begin{array} { | l | l | } \hline \text { Net sales } & \$ 200,000 \\\hline \text { Purchases } & 90,000 \\\hline \text { Purchase returns and allowances } & 1800 \\\hline \text { Purchase discounts } & 1500 \\\hline \text { Freight in } & 1800 \\\hline \text { Beginning inventory } & 63,000 \\\hline \text { Ending inventory } & 37,000 \\\hline\end{array}$$ Calculate the amount of net purchases.

A) $149,700
B) $86,700
C) $110,000
D) $84,900