Using the Following Information, What Is the Amount of Cost

Using the following information, what is the amount of cost of goods sold? $$\begin{array} { | l | r | l | l | r | } \hline \text { Furchases } & \$ 32,000 & & \text { Purchases discounts } & \$ 960 \\\hline \begin{array} { l } \text { Merchandise inventory } \\\text { September 1 }\end{array} & 5,700 & & \begin{array} { l } \text { Merchandise inventory } \\\text { September } 30\end{array} & 6,370 \\\hline \begin{array} { l } \text { Sales returns and } \\\text { allowances }\end{array} & 910 & & \text { Sales } & 63,000 \\\hline \begin{array} { l } \text { Purchases returns and } \\\text { allowances }\end{array} & 1,200 & & \text { Freight In } & 1,040 \\\hline\end{array}$$

A) $26,900
B) $20,530
C) $28,130
D) $30,210