E5-15 Below is a series of cost of goods sold sections for companies B, F, L, and R. B F L R Beginning inventory $ 150 $ 70 $1,000 $ (j) Purchases 1,600 1,080 (g) 43,590 Purchase returns and allowances 40 (d) 290 (k) Net purchases (a) 1,030 6,210 41,090 Freight-in 110 (e) (h) 2,240 Cost of goods purchased (b) 1,280 7,940 (l) Cost of goods available for sale 1,820 1,350 (i) 49,530 Ending inventory 310 (f) 1,450 6,230 Cost of goods sold (c) 1,230 7,490 43,300 Instructions Fill in the lettered blanks to complete the cost of goods sold sections