Compute the missing amounts. Input your answers as positive numbers.

	2016		2017
Net sales		$382,400		$420,640
Cost of goods sold:
Beginning inventory	$36,800		(d)
Purchases	(a)		296,700
Goods available for sale	(b)		(e)
Ending inventory	42,060		(f)
Cost of goods sold		(c)		295,390
Gross margin		$111,760		(g)