Calculate the missing numbers in the following situations: (Input all amounts as positive values.) a C Purchases $ 91,900 $ 157,000 $ 119,000 Purchase discounts 3,900 2,500 Purchase returns and allowances 2,900 5,900 4,300 Transportation-in 13,800 15,900 Beginning inventory 4,900 33,800 Cost of goods purchased 89,300 155,000 Ending inventory 4,300 29,900 Cost of goods sold 165,400 135,520