How Is the Cost of Goods Sold Calculated Under the Periodic

How is the cost of goods sold calculated under the periodic method?

A) By subtracting the cost of the inventory on hand at the ending of the period from the cost of goods available for sale.
B) By adding the cost of purchases during the period to the cost of the inventory on hand at the beginning of the period and adding this figure to the cost of the inventory on hand at the end of the period.
C) By carefully matching selling and administrative expenses with the sales to which they are related and then reporting these expenses in the same period the associated revenue is reported.
D) By adding the cost of purchases during the period to the cost of the inventory on hand at the end of the period and subtracting the inventory on hand at the beginning of the period.