Weber Company Ltd has the following account balances

Weber Company Ltd has the following account balances. The net cost of goods purchased for the period is

                            Purchases                                       $28,000

                            Sales Returns and Allowances          4,000

                            Discount on sales                               2,500

                            Freight-in                                           1,875

                            Freight-out                                         2,500

Beginning inventory was $8,000 and ending inventory was $13,000.  What was cost of goods purchased?

a.      $39,600.

b.      $39,300.

c.      $47,300.

d.      $34,600.