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. Beginning inventory $360 $ 173 $ 1,008 Purchases 2,160 1,555 62,770 Purchase returns and allowances 115 418 Net purchases 1,498 10,670 60,898 Freight-in 187 3,226 Cost of goods purchased 1,771 11,592 Cost of goods available for sale 2,592 1,944 71,323 Ending inventory 446 1,656 8,971 Cost of goods sold 1,771 10,944 62,352