Below is a series of cost of goods sold sections for companies B, F, L, and R. Fill in the lettered blanks to complete the cost of goods sold sections.

B F Beginning inventory $ 150 $70 Purchases 1,620 1.060 Purchase returns and allowances 40 (d) Net purchases (a) 1.030 Freight-in 110 (e) Cost of goods purchased (b) 1,280 Cost of goods available for sale 1,840 1,350 Ending inventory 310 (f) Cost of goods sold (c) 1,230 L R $1,000 $ 43,590 290 (k) 6,210 41,090 (h) 2,240 7,940 (0) (0) 49,530 1,450 6,230 7,490 43,300