Calculate the missing numbers in the following situations: (Input all amounts as positive values.) Purchases 92,000 $ 158,000 $ 120,000 Purchase discounts 4,000 2,600 Purchase returns and allowances 3,000 6,000 4,400 Transportation-in 14,000 16,000 Beginning inventory 5,000 34,000 Cost of goods purchased 89,400 156,000 Ending inventory 4,400 30,000 Cost of goods sold 166,400 136,520