Below are the cost of goods sold sections for the most recent two years for two companies using a periodic inventory system: Fim in the numbered blanks to complete the cost of goods sold sections Company 1 Company 2 Year 1 Year 2 Year 1 Year 2 $190 $ $920 $ 1.400 50 100 200 30 50 160 1320 1,660 6,600 Beginning inventory Purchases Purchase returns and allowances Purchase discounts Net purchases Freight in Cost of goods purchased Cost of goods available for sale Ending Inventory Cost of goods sold 150 1470 7,630 2.470 360 1.310 1.410 Year 2 $ 8,480 400 90 590 1,580