From the Following Details of a Merchandiser, Calculate the Cost

From the following details of a merchandiser, calculate the cost of goods sold. (Assume the merchandiser uses the periodic inventory system.) $$\begin{array} { | l | r | } \hline \text { Net Sales Revenue } & \$ 200,000 \\\hline \text { Purchases } & 90,000 \\\hline \text { Purchase Returns and Allowances } & 1,900 \\\hline \text { Purchase Discounts } & 1,300 \\\hline \text { Freight In } & 1,850 \\\hline \text { Beginning Merchandise Inventory } & 64,000 \\\hline \text { Ending Merchandise Inventory } & 37,000 \\\hline\end{array}$$

A) $115,650
B) $59,800
C) $113,800
D) $51,650