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:
$$\begin{array} { l r } \text { Advertieing Esguense } & 14,000 \\\text { Common Stock } & 100,000 \\\text { Dividends } & 21,000 \\\text { Fraight-In } & 7,000 \\\text { Freight-Out Esgense } & 10,000 \\\text { Interest Income } & 24,000 \\\text { Merchandise Inventory (Jan. 1) } & 58,000 \\\text { Merchandise Inventory (Dec. 31) } & 56,000 \\\text { Purchases } & 60,000 \\\text { Purchases Returns and Allowances } & 4,000 \\\text { Rent Exgense } & 9,000 \\\text { Retained Earning } & 40,000 \\\text { Sales } & 150,000 \\\text { Sales Returns and Allowances } & 19,000 \\\text { Wages Engense } & 32,000\end{array}$$ Goods available for sale would appear on the income statement as

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