The Following Data Is Available Using the Gross Profit Method, the Cost of Goods Sold

The following data is available: $$\begin{array} { | l | r | } \hline \text { Net sales } & \$ 20,000 \\\hline \text { Normal gross profit } & 45 \% \\\hline \text { Beginning inventory } & 8,000 \\\hline \text { Net purchases } & 7,000 \\\hline\end{array}$$ Using the gross profit method, the cost of goods sold would be:

A) $12,000
B) $11,000
C) $13,000
D) $9,000