Use This Information to Answer the Following Question Goods Available for Sale Would Appear on the Income Statement

Use this information to answer the following question. The selected accounts and balances for Keystone Market appear as follows:
$\begin{array}{lr}\text { Advertising Expense } & 14,000 \\\text { Common Stock } & 100,000 \\\text { Dividends } & 21,000 \\\text { Freight-In } & 7,000 \\\text { Freight-Out Expense } & 10,000 \\\text { Interest Income } & 24,000 \\\text { Merchandise Inventory (Jan. 1) } & 58,000 \\\text { Merchandise Inventory (Dec. 31) } & 56,000 \\\text { Purchases } & 60,000 \\\text { Purchases Returns and Allowances } & 4,000 \\\text { Rent Expense } & 9,000 \\\text { Retained Earnings } & 40,000 \\\text { Sales } & 150,000 \\\text { Sales Returns and Allowances } & 19,000 \\\text { Wages Expense } & 32,000\end{array}$ Goods available for sale would appear on the income statement as

A) $114,000.
B) $61,000.
C) $121,000.
D) $51,000.