Towpath Tennis & Recreation's Operating Activities for the Year Are

Towpath Tennis & Recreation's operating activities for the year are listed below (000s omitted) . $$\begin{array} { | l | r | } \hline \text { Purcheses } & \$ 150,000 \\\hline \text { Operating expenses } & 62,000 \\\hline \text { Bepinging inventory } & 27,000 \\\hline \text { Ending inventory } & 32,000 \\\hline \text { Sales revenue } & 302,000 \\\hline\end{array}$$
-What is the cost of goods available for sale?

A) $145,000
B) $150,000
C) $ 90,000
D) $177,000