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 Beginning inventory $ 260 $ 125 $ 728 $ Purchases 1,560 1,123 7,280 83 166 (d) 302 Purchase returns and allowances Net purchases Freight-in 1.737 (a) 1,082 7.706 135 197 le) 666 (h) 1.872 (b) 1.279 8,372 Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold 1,872 1,404 9100 (0) 322 125 i 1.196 1550 (c) 1.279 7.904 s M 9728 5 5199 $125 (0) 7,280 (g) 1.123 45,334 302, 6,551 166 (k) (d) 7,706 43.982 (a) 1,082 666 (e) 5 197 (h) 2,330 46312 8,372 (I 12 (b) 1,279 72 1,404 19100 (i) 51,511 22 125 () 1.196 6,479 50 1,279 7,904 45,032