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 $335 $161 $938 Purchases 2010 1447 58411 Purchase returns and allowances 107 (d) 389 (k) Net purchases (a) 1394 9929 56669 Freight-in 174 (e) (h) 3002 Cost of goods purchased 1648 10787 (b) Cost of goods available for sale 2412 1809 66370 Ending inventory (1) 1541 8348 415 1648 Cost of goods sold (c) 10184 58022