Which of the following formulas represent cost of goods sold for a merchandising business?
选项：

A: Beginning Merchandise Inventory - Ending Merchandise Inventory = Cost of Goods Sold
B: Purchases and Freight In + Ending Merchandise Inventory = Cost of Goods Sold
C: Ending Merchandise Inventory + Purchases and Freight In - Beginning Merchandise Inventory = Cost of Goods Sold
D: Beginning Merchandise Inventory + Purchases and Freight In - Ending Merchandise Inventory = Cost of Goods Sold