Below Is an Extract from an Income Statement

Below is an extract from an income statement.
$
Beginning inventory 14 000
Gross sales 36 000
Freight-in 1 500
Sales returns 2 000
Ending inventory 12 700
Purchases 18 200
The cost of sales is:

A) $16 900.
B) $17 500.
C) $19 500.
D) $21 000.