Beginning Net Ending Cost of Gross Company Net Sales Inventory Purchases Profit Inventory Goods sold 107,000 26,000 61,000 24,000 63,000 44,000 Jones 137,000 30,000 96,000 32,000 94,000 43,000 Evans 91,000 32,000 55,000 20,000 67,000 24,000 Breen 7,000 82,000 27,000 29,000 53,000 Rosen 5,000