Canterbury Pets, Inc., has three stores in the state. The owner, Ms. Perkins, is having trouble tracking inventory costs in the three pet stores. Ms. Perkins knows about your skill in tracking and understanding cost flows and asks you to find the following missing items for the three stores.

beginning inventory	30,000
transferred in	100,000	200,000	160,000
transferred out	110,000	180,000	150,000
ending inventory		60,000	40,000