After Kyle completed the closing process, he looked forward to preparing his financial statements. He reviewed the accounts and began collecting the information for the expanded income statement.Cost of Goods SoldBeginning Inventory $86,000Add: Purchases $35,000 Less: Purchase Discounts $4,000 Purchase Returns and Allowances $5,000 Net Purchases $26,000 Freight-in $1,000 Cost of Goods Purchased $27,000 Goods Available for Sale The Goods Available for Sale total is __________.a.)$27,000b.)$121,000c.)$59,000d.)$113,000