Waco Company's Cost of Goods Sold for 2012 Was $302,000

Waco Company's Cost of Goods Sold for 2012 was $302,000.Which of the following statements is true?

A) If the ending balance in Merchandise Inventory for 2012 was $100,000,the Cost of Goods Available for Sale was $402,000.
B) If the ending balance in Merchandise Inventory for 2012 was $100,000,the Cost of Goods Available for Sale was $202,000.
C) If the beginning balance in Merchandise Inventory for 2012 was $50,000,the Cost of Goods Available for Sale was $352,000.
D) If the beginning balance in Merchandise Inventory for 2012 was $50,000,the Cost of Goods Available for Sale was $252,000.