If a Merchandising Company Ends a Period with a Larger

If a merchandising company ends a period with a larger inventory than it owned at the beginning of the period, then:

A) The cost of goods sold was smaller than net purchases.
B) The cost of goods sold was larger than net purchases.
C) Gross profit was larger than the cost of goods sold.
D) The cost of goods available for sale was smaller than the cost of goods sold.
E) Net income was larger than gross profit.