Calculate the missing numbers in the following situations. (Input all amounts as positive values.) b C Invoice cost of merchandise purchases $ 44,000 $ 21,000 $ 16,250 Purchase discounts 2,000 325 Purchase returns and allowances 1,500 750 550 Cost of transportation-in 1,750 2,000 Merchandise inventory (beginning of period) 4.500 3,500 Net cost of merchandise purchases 44.700 19,750 Merchandise inventory (end of period) 2.200 3,750 Cost of goods sold $ 20,800 $ 17,065