Exercise 5-13 Below is a series of cost of goods sold sections for companies B, M, O, and S Fill in the lettered blanks to complete the cost of goods sold sections s 144 i) Beginning inventory Purchases Purchase returns and allowances Net purchases Freight-in Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold 300 1,800 96 S 840 52,308 1,296 348 8,892 50,748 1,248 156 2,688 1,476 9,660 1,620 59,436 7,476 51,960 2,160 372 1,380 1,476 9,120