Cost of Goods Sold Calculations Complete the Cost of Goods Sold section for the income statements of the following five companies:

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Able Baker Carter Delmont Eureka Company Company Company Company Company Beginning inventory $16,000 $24,800 $19,200 Purchases.... 26,500 $43,000 $89,500 Purchase returns 1,000 1,800. 200 2,200 Cost of goods available for sale 42,100 58,300 81,500 Ending inventory 22,200 15,200 28,800 Cost of goods sold 33,400 67,200 93,400 68,400