Financial Statements of ABC Corp. indicates that ending inventory levels in 2004 and 2005 were $200,000 and $350,000 respectively. Cost of Goods Sold for 2004 and 2005 were $1,900,000 and $2,200,000 respectively. Purchases in 2005 were:
A) $1,950,000
B) $2,150,000
C) $2,350,000
D) $1,850,000