Using the Following Information, What Is the Cost of Merchandise

Using the following information, what is the cost of merchandise sold? $$\begin{array} { | l | r | l | l | r | } \hline \text { Purchases } & \$ 32,000 & & \text { Selling expenses } & \$ 960 \\\hline \begin{array} { l } \text { Merchandise inventory, } \\\text { September } 1\end{array} & 5,700 & & \begin{array} { l } \text { Merchandise inventory, } \\\text { September } 30\end{array} & 6,370 \\\hline \text { Administrative expenses } & 910 & & \text { Sales } & 63,000 \\\hline \text { Rent revenue } & 1,200 & & \text { Interest expense } & 1,040 \\\hline\end{array}$$

A) $32,400
B) $32,670
C) $31,330
D) $38,370