Olde Tyme Beverage Company's Operating Activities for the Year Are

Olde Tyme Beverage Company's operating activities for the year are listed below. $$\begin{array} { | l | r | } \hline \text { Purcheses } & \$ 132,000 \\\hline \text { Operating expenses } & 80,000 \\\hline \text { Bepinging inventory } & 12,000 \\\hline \text { Ending inventory } & 16,000 \\\hline \text { Sales revenue } & 275,000 \\\hline\end{array}$$
-What is the cost of goods available for sale?

A) $128,000
B) $132,000
C) $ 63,000
D) $144,000