2. The income statement of Jue's Luggage. indudes the items listed below: (5 Points) Net sales Gross profit Beginning inventory Purchase discounts Purchase returns and allowances $900,000 315,000 80,000 15,000 8,000 10,000 300,000 560,000 Freight-in Purchases Instructions Use the appropriate items listed above as a basis for determining (a) Cost of goods sold (b) Cost of goods available for sale (c) Ending inventory