As noted in the table below, items are omitted in each of the following tabulations of income statement data for a business following ASPE. Required Fill in the amounts that are missing. 2018 2019 2020 Sales $290,000 $ (d) $410,000 Sales returns 6,000 13,000 (g) Net sales (a) 347,000 (h) Beginning inventory 20,000 32,000 (i) Ending inventory (b) (e) (j) Purchases (c) 260,000 298,000 Purchase returns and allowances 5,000 8,000 10,000 Transportation in 8,000 9,000 12,000 Cost of goods sold 238,000 (f) 303,000 Gross profit on sales 46,000 91,000 97,000