In 2013,a Company's Records Contained the Following Information About Inventory

In 2013,a company's records contained the following information about inventory.The company uses a periodic inventory system and records purchases using the net method. $\begin{array} { l } \text { Beginning inventory (at net) }&\$160\\ \text { Purchases (at invoice price) .}&200\\ \text { Purchase terms, \( 5 / 10, \mathrm{n} / 30 \) Purchase returns (at invoice price) .}&20\\ \text {Discounts lost. }&10\\ \text {Ending inventory (at net) . }&66\\\end{array}$
What was the amount of 2013 cost of goods sold?

A) $274
B) $265
C) $264
D) $255