21. Below is a series of cost of goods sold sections for the Etihad company. Compute missing amounts Etihad Beginning inventory. 265 Purchases .1,520 Purchase returns and allowances... ........40 Net purchases.. ..(a) Freight-in .95 Cost of goods purchased (b) Cost of goods available for sale 1.840 Ending inventory 310 Cost of goods sold (c) Instruction: find the missing amounts (show your calculation)