Exercise 5-19 Below is a series of cost of goods sold sections for companies B, F, L, and R. Fill in the lettered blanks to complete the cost of goods sold sections $1,120s 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 $ 180 $ 70 1,660 1,070 43,700 290 1,000 7,080 39,900 116 e) 3,030 1,420 8,190 1,906 1,490 50,500 6,930 43,570 249 1,530 c) 1,170 7,780