Robin Company Uses a Periodic Inventory System A) $26,000
B) $22,000
C) $26,200
D) $28,400

Robin Company uses a periodic inventory system.Use the following details to calculate the cost of goods sold. $$\begin{array} { | l | r | } \hline \text { Beginning merchandise } & \\\text { inventory } & \$ 2,000 \\\hline \text { Ending merchandise inventory } & 2,200 \\\hline \text { Purchases } & 24,000 \\\hline \text { Purchase Discounts } & 800 \\\hline \text { Purchase Returns and } & \\\text { Allowances } & 1,200 \\ \hline \text { Freight In } &4,400\\\hline\end{array}$$

A) $26,000
B) $22,000
C) $26,200
D) $28,400