Below are the cost of goods sold sections for the most recent two years for two companies using a periodic inventory system: Fill in the numbered blanks to complete the cost of goods sold sections Company 1 Company 2 Year 1 Year 2 Year 1 Year 2 Company 1 Year 1 Year 2 $220 $ Beginning inventory 440 Purchases 1,480 50 110 Purchase returns and allowances Purchase discounts Net purchases 30 50 1.710 Freight in 140 2,190 Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold 330 1,630 Company 2 Year 1 Year 2 $960 $ 9,170 180 370 170 90 6,540 530 8,000 1,160 1,390