YHA Ltd. which uses a periodic inventory system, has compiled the following information at the end of the current year. The company is about to make a year endd adjusting entry combining several account balances to determine the company's cost of goods sold. Inventory, beginning of the year 30,000 Inventory, end of the year 36,000 Freight-in during the year 10,800 Freight-out during the year 7,200 Purchases during the year 360,000 Purchase returns during the year 14,400