Carla Vista Luggage uses a periodic inventory system and has the following account balances: Beginning inventory $29,760 Ending Inventory $17,280 Purchase Discounts 1,920 Purchases 230,400 Purchase Returns and Allowances 2,880 Freight-In 10,560 Operating Expenses 84,480 Net sales 469,440 Compute each of the following: (1) Net purchases (2) Cost of goods available for sale $ (3) Cost of goods sold LA