Classic Car Parts, Inc. uses a periodic inventory system. From the following details, calculate net purchases.

Beginning merchandise inventory $2,000
Ending merchandise inventory 2,300
Purchases 21,000
Purchase Discounts 1,000
Purchase Returns and Allowances 1,300
Freight In 4,400

$23,300
 $18,700
$20,700
$20,000
Answer:  $18,700