The trial balance of Carla Vista Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory \$20,900; Purchases \$178,000; Sales Revenue \$229,000; Freight-In \$5,900; Sales Discounts \$4,100; Sales Returns and Allowances \$4,700; Freight-Out \$2,400; Purchase Discounts \$3,800 and Purchase Returns and Allowances \$3,300. The ending Inventory is \$28,146.