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 $ 360 $ 173 $ 1,008 $ (j) Purchases 2,160 1,555 (g) 62,770 Purchase returns and allowances 115 (d) 418 (k) Net purchases (a) 1,498 10,670 60,898 Freight-in 187 (e) (h) 3,226 Cost of goods purchased (b) 1,771 11,592 (l) Cost of goods available for sale 2,592 1,944 (i) 71,323 Ending inventory 446 (f) 1,656 8,971 Cost of goods sold (c) 1,771 10,944 62,352