Below is a series of cost of goods sold sections for companies A, L, N, and R. Fill in the lettered blanks to complete the cost of goods sold sections. A L N R Beginning inventory $ 261 $ 125 $ 729 $ (j) Purchases 1,563 1,125 (g) 45,421 Purchase returns and allowances 83 (d) 302 (k) Net purchases (a) 1,084 7,721 44,066 Freight-in 135 (e) (h) 2,334 Cost of goods purchased (b) 1,282 8,388 (l) Cost of goods available for sale 1,876 1,407 (i) 51,610 Ending inventory 323 (f) 1,198 6,492 Cost of goods sold (c) 1,282 7,919 45,118