The adjusted trial balance of A Cullumber Company at the end of its fiscal year, August 31, 2022, includes the accounts: Inventory $20,000 Purchases $159,000: Sales Revenue S197,000,Freight-in $4500, Sales Returns and Allowances $3.000; Freight-Out $1,500; and Purchase Returns and Allowances $2.100. The ending inventory is $24,000. Prepare a cost of goods sold section on the income statement for the year anded August 21, 2022 (periodic inventory system. A CULLUMBER COMPANY Income Statement-cost of goods sold section (periodic system)