Brief Exercise 5-15 Concord Limited reported the following selected data for the year ended December 31, 2018: purchases $183,600; purchase returns and allowances $6,600; purchase discounts $20,800; freight in $5,400; freight out $11,200; beginning inventory $104,900; and ending inventory $126,900. (a) Prepare the cost of goods sold section for Concord in a multiple-step income statement. Cost of goods sold