The trial balance of bramble corp. at the end of its fiscal year, august 31, 2022, includes these accounts: beginning inventory $20,320; purchases $220,010; sales revenue $184,300; freight-in $7,530; sales returns and allowances $3,900; freight-out $1,200; and purchase returns and allowances $7,840. the ending inventory is $20,600. prepare a cost of goods sold section (periodic system) for the year ending august 31, 2022.