The Following Details Are Provided by Western Wear Merchandisers Calculate the Amount of Net Purchases

Multiple Choice

The following details are provided by Western Wear Merchandisers.The company uses the periodic inventory system. $\begin{array}{|l|c|}\hline \text { Net Sales } & \$ 202,000 \\\hline \text { Purchases } & 94,000 \\\hline \begin{array}{l}\text { Purchase Returns and } \\\text { Allowances }\end{array} & 1,600 \\\hline \text { Prchase Discounts } & 1,200 \\\hline \text { Freight In } & 1,500 \\\hline \begin{array}{l}\text { Beginning Merchandise } \\\text { Iventory }\end{array} &63,000 \\\hline \text {Ending Merchandise Inventory } & 37,000\\\hline\end{array}$ Calculate the amount of net purchases.

A) $154,200
B) $89,700
C) $91,200
D) $108,000