Determine each of the missing numbers in the following situations: Exercise 5-2 Calculating cost of goods sold (LO 2) a Purchases Purchases discounts Purchases returns and allowances Transportation-in Beginning inventory Cost of goods purchased Ending inventory Cost of goods sold $45,000 2,000 1,500 ? 3,500 44,700 2,200 ? b $80,000 ? 3,000 7,000 ? 79,000 15,000 83,200 $61,000 1,300 2,200 8,000 18,000 ? ? 68,260