Periodic Inventory System Armstrong Creation Uses a Periodic Inventory System

Periodic inventory system Armstrong Creation uses a periodic inventory system. During the current year, the company purchased merchandise at a cost of $245,000. You are to compute the cost of goods sold under each of the following alternative assumptions:
$$\begin{array} { | l | l | l | } \hline & & \text { Cost of Goods Sold } \\\hline \text { A } & \text { No beginning inventory; ending inventory } \$ 18,000 \ldots \ldots \ldots \ldots \ldots \ldots & \$ \underline{\quad\quad}\\\hline \text { B } & \text { Beginning inventory } \$ 15,000 \text {; no ending inventory } \ldots \ldots \ldots \ldots \ldots \ldots & \$ \underline{\quad\quad}\\\hline \text { C } & \text { Beginning inventory } \$ 12,000 \text {; ending inventory, } \$ 9,000 \ldots \ldots \ldots& \$ \underline{\quad\quad}\\\hline \text { D }& \text { Beginning inventory } \$ 11,000 \text {; ending inventory } \$ 17,000 \ldots \ldots \ldots \ldots& \$ \underline{\quad\quad}\\\hline\end{array}$$