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}{|l|l|} \hline \multicolumn{2}{|c|}{ LOG HOMES MANUFACTURING } \\ \hline \multicolumn{1}{|c|}{ Partial Income Statement } \\ \hline \multicolumn{1}{|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}