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X Wholesale Company began the year with merchandise inventory of $11,000.

During the year, X Wholesale Company purchased $94,900 of goods and returned $6,500 due to damage.

X Wholesale Company paid freight charges of $1,400 on inventory purchases.

At year-end, X Wholesale Company ending merchandise inventory balance stood at $15,100.

Assume that X Wholesale Company uses the periodic inventory system.

Compute X Wholesale Company cost of goods sold for the year. Be sure to use a negative sign when needed.

DescriptionAmountTotal
Single lineSingle line
Net PurchasesSingle lineSingle line
Goods Available for SaleSingle line
Single line
Cost of Goods SoldSingle lineDouble line