Below is a series of cost of goods sold sections for companies W, X, Y, and Z. W	w	X	Y	Z
Beginning inventory	$ 150	$ 120	$ 700	$ (j) BLANK
Purchases	1,600	1,080	(g) BLANK	43,590
Purchase returns and allowances	90	(d) BLANK	290	(k) BLANK
Net purchases	(a) BLANK	1,020	7,710	42,290
Freight-in	140	(e) BLANK	(h) BLANK	2,240
Cost of goods purchased	(b) BLANK	1,230	8,050	(l) BLANK
Cost of goods available for sale	1,800	1,350	(i) BLANK	49,530
Ending inventory	310	(f) BLANK	1,150	6,230
Cost of goods sold	(c) BLANK	1,230	7,600	43,300

Instructions Fill in the lettered blanks to complete the cost of goods sold sections