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.

		B			M			O			S
Beginning inventory		$ 370			$ 178			$ 1,036			$enter a dollar amount	(j)
Purchases		4,020			1,598			enter a dollar amount	(g)		64,513
Purchase returns and allowances		118			enter a dollar amount	(d)		429			enter a dollar amount	(k)
Net purchases		enter a dollar amount	(a)		1,539			10,967			62,589
Freight-in		192			enter a dollar amount	(e)		enter a dollar amount	(h)		3,315
Cost of goods purchased		enter a dollar amount	(b)		1,820			11,914			enter a dollar amount	(l)
Cost of goods available for sale		2,664			1,998			enter a dollar amount	(i)		73,304
Ending inventory		459			enter a dollar amount	(f)		1,702			9,220
Cost of goods sold		enter a dollar amount	(c)		1,820			11,248			64,084