Beginning inventory Purchases Purchase returns and allowances Net purchases Freight-in Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold B $325 1,950 104 169 2,340 403 (a) (b) (c) M $156 1,404 1,352 1,599 1,755 1,599 (d) (e) (f) $910 377 9,633 10,465 1,495 9,880 (g) (h) (i)

(d) 377 (g) 56,667 (a) 1,352 9,633 54,977 169 (e) (h) 2,912 (b) 1.599 10,465 (I) 2,340 1,755 (i) 64,389 403 (f) 1,495 8,099 (c) 1,599 9.880 56,290 (d) 377 (g) 56,667 (a) 1,352 9,633 54,977 169 (e) (h) 2,912 (b) 1.599 10,465 (I) 2,340 1,755 (i) 64,389 403 (f) 1,495 8,099 (c) 1,599 9.880 56,290 Current Attempt in Progress Below is a series of cost of goods sold sections for companies B,M,O, and S. Fill in the lettered blanks to complete the cost of goods sold sections