The following information pertains to Bright Toy Company’s operating activities for 2012. The company sells light box toys and sold 10,000 units in 2012.
| Purchases | $126,000 |
| Selling and Administrative Expenses | 90,000 |
| Merchandise inventory, 1/1/2012 | 14,000 |
| Merchandise inventory, 12/31/2012 | 10,000 |
| Sales Revenue | 250,000 |
What is the cost of goods sold for 2012?
A) $104,000
B) $124,000
C) $130,000
D) $140,000
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