Calculate the missing numbers in the following situations. (Input all amounts as positive values.) Invoice cost of merchandise purchases Purchase discounts Purchase returns and allowances Cost of transportation in Merchandise inventory (beginning of period) Net cost of merchandise purchases Merchandise inventory (end of period) Cost of goods sold b $ 44,000 $ 21,000 $ 16,250 2,000 325 1,500 750 550 1,750 2,000 4,500 3,500 44,700 19,750 2,200 3,750 $ 20,800 $ 17,065