What event had an enormous effect on us workplace safety?

The correct answer would be D - a deadly factory fire

$151,200

Explanation:

The cost of goods sold is the beginning inventory plus purchases  plus freight-in, minus purchases returns and allowances minus ending inventory

Cost of goods sold extract of income statement:

Beginning inventory                                                                             $29,200

Purchases                                                                      $144,000

Freight-in                                                                        $8,000

Purchases returns and allowances                             ($5,000)

Net purchases                                                                                    $147,000

cost of goods available for sale                                                         $176,200  

ending inventory                                                                               ($25,000)

cost of goods sold                                                                               $151,200

The cost of goods sold is $151,200,which would be deducted from net sales in order to arrive at gross profit