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. Beginning inventory $ 280 $ 134 $ 784 Purchases 1,680 1,210 (9) 48,821 Purchase returns and allowances 325 Net purchases (a) 1,165 8,299 47,365 Freight-in 146 (e) (h) 2,509 Cost of goods purchased 1,378 9,016 Cost of goods available for sale 1,512 (0) 55,474 2,015 347 Ending inventory ( 6,978 1,288 8,512 Cost of goods sold (c) 1,378 48,496