can i have help and a explanation for how this was solved.

Income Statement for a Manufacturing Company Two items are omitted from each of the following three lists of cost of goods sold data from a manufacturing company income statement. Determine the amounts of the missing items, identifying them by letter. Finished goods inventory, June 1 $63,800 $22,300 (e) Cost of goods manufactured 287,100 (c) 78,100 Cost of finished goods available for sale (a) $211,900 $122,700 Finished goods Inventory, June 30 68,100 44,500 (f) Cost of goods sold (b) (d) $112,900 a. b. c. d. nul e. f. 7