Gump Supplies Has the Following Information

Gump Supplies has the following information:
Beginning inventory $39,000
Inventory purchases 92,000
Transportation-in 11,300
An inventory count taken at year end indicates that inventory with a cost of $56,000 is on hand as of December 31, 2017. Assume that inventory purchases and transportation-in are both reflected in the inventory account, which shows an ending balance of $59,000. What is the amount of the cost of goods sold?

A) $123,300
B) $83,300
C) $60,700
D) $100,700