The Following Pertains to Periodic Inventory: Compute the Net Purchases

The following pertains to periodic inventory: Compute the Net purchases. $\begin{array}{|l|r|}\hline\text { Net sales } & \$ 198,000 \\\hline\text { Purchases } & 92,000 \\\hline \text { Purchases returns and allowances } & 1,800 \\\hline \text { Purchases discounts } & 1,250 \\\hline \text { Preight in } & 1,590 \\\hline \text { Beginning merchandise inventory } & 63,000 \\\hline \text { Ending merchandise inventory } & 37,000\\\hline\end{array}$

A) $25,950
B) $87,360
C) $88,950
D) $106,000