【单选题】

A、business has the following figures for the year ended 31December 2000 ＄ Stock at beginning of period 85,000 Stock at the end of period 90,000 Purchases 300,000 Purchases return25,000Cost of goods sold is ______. (a)＄295,000(b)＄270,000(c)＄305,000(d)＄280,000