Calculate the missing items in the following. Enter all numbers as positive values.

$\backslash$table$[[,$Sales,$\backslash$table$[[$Sales Returns and$],[$Allowances$]],,$Net Sales,$\backslash$table$[[$ning Merchandise$],[$Inventory$]],$Net Purchases,$\backslash$table$[[$Cost of Goods Available$],[$for Sale$]],\backslash$table$[[$Ending Merchandise$],[$Inventory$]]],[$a$.,$$$185,980,$$$4,650,$$$,,$$$117,170,$$$130,190,$$$,$$$103,890$