The Following Information Pertains to Bright Toy Company's Operating Activities

The following information pertains to Bright Toy Company's operating activities for 2012. The company sells light box toys and sold 10,000 units in 2012.
$\begin{array}{|l|r|}\hline \text { Purchases } & \$ 126,000 \\\hline \text { Selling and Administrative Expenses } & 90,000 \\\hline \text { Merchandise inventory, } 1 / 1 / 2012 & 14,000 \\\hline \text { Merchandise inventory, } 12 / 31 / 2012 & 10,000 \\\hline \text { Sales Revenue } & 250,000 \\\hline\end{array}$
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What is the cost of goods available for sale for 2012?

A) $140,000
B) $126,000
C) $104,000
D) $130,000