The trial balance of Carla Vista Company at the end of its fiscal year, August 31, 2025, includes these accounts: Beginning Inventory $24, 500, Purchases S225, 560, Sales Revenue $202, 800, Freight - In 59,480, Sales Returns and Allowances $4,380, Freight - Out $3, 980, and Purchase Returns and Allowances S 7,410. The ending inventory is $22, 600. Prepare a cost of goods sold section (periodic system) for the year ending August 31, 2025. CARLA VISTA COMPANY Cost of Goods Sold.