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. $ 290 $ 139 $812 $ $ Beginning inventory 0 Purchases 1.740 50,564 1,253 93 Purchase returns and allowances 2459 ) 336 (K) 1647 Net purchases (a) 1,206 8,596 49,056 2,598 151 Freight-in Cost of goods purchased 1798 (b) 1.427 9,338 Cost of goods available for sale 2,088 1,566 57,455 Ending Inventory 360 7.227 1,334 1728 Cost of goods sold c 1.427 50.228 8.816