The trial balance of Biju Medical Supplies at the end of its fiscal year, August 31, 2025, includes these accounts (amounts in thousands): Inventory Rp17,200; Purchases Rp149,000; Sales Revenue Rp190,000; Freight-In Rp5,000; Sales Returns and Allowances Rp3,000; Freight-Out Rp1,000; and Purchase Returns and Allowances Rp6,200. The ending inventory is Rp16,000.

Instructions Prepare a cost of goods sold section for the year ending August 31 (periodic inventory).