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

The following details are provided by Blue Bell Merchandisers.The company uses the periodic inventory system. $$\begin{array} { | l | r | } \hline \text { Net Sales } & \$ 200,000 \\\hline \text { Purchases } & 93,000 \\\hline \text { Purchase Returns and Allowances } & 1,600 \\\hline \text { Purchase Discounts } & 1,400 \\\hline \text { Freight In } & 1,500 \\\hline \text { Beginning Merchandise Inventory } & 63,000 \\\hline \text { Ending Merchandise Inventory } & 37,000 \\\hline\end{array}$$ Calculate the amount of net purchases.

A) $153,000
B) $88,500
C) $90,000
D) $107,000