Blossom Luggage uses a periodic inventory system and has the following account balances: Beginning inventory $31,620 Ending Inventory $18,360 Purchase Discounts 2,040 Purchases 244,800 Purchase Returns and Allowances 3,060 Freight-In 11,220 Operating Expenses 89,760 Net sales 498,780 Compute each of the following: (1) Net purchases (2) Cost of goods available for sale (3) Cost of goods sold $ $ 239700 $ 69 $