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			S
Beginning inventory		$ 290			$ 139			$ 812			$enter a dollar amount	(j)
Purchases		1,740			1,253			enter a dollar amount	(g)		50,564
Purchase returns and allowances		93			enter a dollar amount	(d)		336			enter a dollar amount	(k)
Net purchases		enter a dollar amount	(a)		1,206			8,596			49,056
Freight-in		151			enter a dollar amount	(e)		enter a dollar amount	(h)		2,598
Cost of goods purchased		enter a dollar amount	(b)		1,427			9,338			enter a dollar amount	(l)
Cost of goods available for sale		2,088			1,566			enter a dollar amount	(i)		57,455
Ending inventory		360			enter a dollar amount	(f)		1,334			7,227
Cost of goods sold		enter a dollar amount	(c)		1,427			8,816			50,228