a) Calculate the missing amount with the calculations (it is important that the question will only be marked based on your calculations): Beginning inventory Purchases Purchase return and allowance Net purchase Freight in Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold (a) 43,590 (b) 41,090 2,240 (c) 49,530 6,230 43,300 b) Business decision makers prefer to record the information on sales returns and allowances on a separate account: i) Explain why a company's manager wants the accounting system to record customers' returns of unsatisfactory goods in the Sales Returns and Allowances account instead of the Sales account. (number of words required must not be less than 100 words)