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 Beginning inventory $ 300 $ 144 $ 840 Purchases 1,800 1,296 99 Purchase returns and allowances 96 (d) 348 Net purchases (a) 1.248 8,891 Freight-in 156 (e) (h) Cost of goods purchased (b) 1,476 9,660 Cost of goods available for sale 2,160 1,620 (0) Ending inventory 372 (f) 1,380 Cost of goods sold (c) 1,476 9,120 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. S M $ 144 $ 840 $ $ 300 0 1.800 1,296 52,308 96 (d) 348 (K) (a) 1.248 8,891 50,748 156 (e) th) 2,688 1,476 (6) (D 9,660 2,160 1,620 00) 59.436 372 ( 1,380 7,476 (c) 1.476 9,120 51.960