Calculate the missing numbers in the following situations: (Input all amounts as positive values.) Purchases Purchase discounts Purchase returns and allowances Transportation-in Beginning inventory Cost of goods purchased Ending inventory Cost of goods sold a b C SO $ 92,100 $ 159,000 $ CA 121,000 4,100 2,700 3,100 6,100 4,500 14,200 16,100 5,100 34,200 89,500 157,000 4,500 30,100 167,400 137,520