Calculate the missing numbers in the following situations. 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 43,400 $ 1,400 1,200 3,300 3,900 44,100 1,900 $ 46,100 $ $ b 20,400 $ 15,650 295 490 690 1,450 19,450 3,450 20,200 $ C 1,400 2,900 16,465