Current Attempt in Progress During $2025,$ which was the first year of operations, Crane Company purchased inventory with a cost of $\backslash (\backslash$$ $993000\backslash )$ before cash discounts. All purchases were made on terms of $\backslash (2/10,$ n $/30\backslash ).$ Three$-$fourths of the items purchased were paid for within $10$ days of purchase. All of the goods available had been sold at year end. Which of the following recording procedures would result in the highest cost of goods sold for $2025?1.$ Recording purchases at gross amounts $2.$ Recording purchases at net amounts, with the amount of discounts not taken shown under "other expenses" in the income statement $12$ Either $1$ or $2$ will result in the same cost of goods sold. Cannot be determined from the information provided.