Below is a series of cost of goods sold sections for companies b, f,

Below is a series of cost of goods sold sections for companies B, F, L, and R.

Fill in the lettered blanks to complete the cost of goods sold sections.

   

B

 

F

 

L

 

R

Beginning inventory   $ 145     $ 76     $1,160    
$[removed]

 (j)

Purchases   1,720     1,640    
[removed]

 (g)

  46,090  
Purchase returns and allowances   48    
[removed]

 (d)

  330    
[removed]

 (k)

Net purchases  
[removed]

 (a)

  1,110     7,020     40,110  
Freight-in   112    
[removed]

 (e)

 
[removed]

 (h)

  2,280  
Cost of goods purchased  
[removed]

 (b)

  2,164     8,090    
[removed]

 (l)

Cost of goods available for sale   1,929     2,240    
[removed]

 (i)

  51,010  
Ending inventory   317    
[removed]

 (f)

  1,690     6,990  
Cost of goods sold  
[removed]

 (c)

  1,140     7,560     44,020