Using the Following Information,what Is the Amount of Cost of Goods

Multiple Choice

Using the following information,what is the amount of cost of goods sold? ?
?
$$\begin{array} { l r } \text { Purchases } & \$ 32,000 \\\text { Merchandise inventory, September } 1 & 5,700 \\\text { Merchandise inventory, September 30 } & 6,370 \\\text { Purchase returns and allowances } & 1,200 \\\text { Purchase discounts } & 960 \\\text { Transportation-in } & 1,040 \\\text { Sales } & 63,000 \\\text { Sales returns and allowances } & 910\end{array}$$

A) $26,900
B) $20,530
C) $28,130
D) $30,210