The Following Details Are Provided by Blue Bell Retailers Calculate the Amount of Net Purchases

The following details are provided by Blue Bell Retailers.The company uses the periodic inventory system. $$\begin{array} { | l | l | } \hline \text { Net sales } & \$ 200,000 \\\hline \text { Purchases } & 90,000 \\\hline \text { Purchase returns and allowances } & 1800 \\\hline \text { Purchase discounts } & 1500 \\\hline \text { Freight in } & 1800 \\\hline \text { Beginning inventory } & 63,000 \\\hline \text { Ending inventory } & 37,000 \\\hline\end{array}$$ Calculate the amount of net purchases.

A) $149,700
B) $86,700
C) $110,000
D) $84,900