Can you help me with this and explain it too please , thank you so much!!!

Question in image:

Sarasota Limited reported the following selected data for the year ended December 31, 2018: purchases $192,800; purchase returns and allowances $6,400; purchase discounts $21,800; freight in $5,000; freight out $11,800; beginning inventory $112,000; and ending inventory $126,200.

Brief Exercise 5-15 Sarasota Limited reported the following selected data for the year ended December 31, 2018: purchases $192,800; purchase returns and allowances $6,400; purchase discounts $21,800; freight in $5,000; freight out $11,800; beginning inventory $112,000; and ending inventory $126,200. (a) Prepare the cost of goods sold section for Sarasota in a multiple-step income statement. Cost of goods sold