Beginning Inventory Cost of Goods Available for Sale Ending Inventory $ Purchases $ (a) $85.000 $115,000 $54,000 $119.000 $ (c) $105,000 $165,000 $ (e) Cost of Goods Available for Sale Cost of goods sold Ending Inventory $ (b) $125,000 (a) $115.000 $ (d) $38,000 (c) $119.000 $32,000 $ in S105,000 $165,000