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		$ 340			$ 163			$ 952			$enter a dollar amount	(j)
Purchases		2,040			1,469			enter a dollar amount	(g)		59,282
Purchase returns and allowances		109			enter a dollar amount	(d)		394			enter a dollar amount	(k)
Net purchases		enter a dollar amount	(a)		1,414			10,078			57,514
Freight-in		177			enter a dollar amount	(e)		enter a dollar amount	(h)		3,046
Cost of goods purchased		enter a dollar amount	(b)		1,673			10,948			enter a dollar amount	(l)
Cost of goods available for sale		2,448			1,836			enter a dollar amount	(i)		67,361
Ending inventory		422			enter a dollar amount	(f)		1,564			8,473
Cost of goods sold		enter a dollar amount	(c)		1,673			10,336			58,888