Complete the below table to calculate the cost of goods sold for each of these two companies for the year ended December 31, 2013. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Goods available for sale } \\ \hline & & \\ \hline Cost of goods sold & $ & 0 \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ LOG HOMES MANUFACTURING } \\ \hline \multicolumn{2}{|c|}{ Partial Income Statement } \\ \hline \multicolumn{2}{|c|}{ For Year Ended December 31, 2013 } \\ \hline Cost of goods sold: & \\ \hline & \\ \hline Goods available for sale & \\ \hline & \\ \hline Cost of goods sold & $ \\ \hline \end{tabular}