Fill in the Blanks Beginning inventory Purchases Purchase returns and allowances Purchase discounts Net purchase Freight in Cost of goods purchased Cost of goods available for sale Ending inventory COGS St. Pierre Co. Year 1 Year 2 \begin{tabular}{|r|r|} \hline 400 & \\ \hline 3,000 & \\ \hline 200 & 200 \\ \hline 50 & 100 \\ \hline & 2,700 \\ \hline 250 & \\ \hline & \\ \hline & 5,500 \\ \hline & 500 \\ \hline 1,500 & \\ \hline \end{tabular} Silva Co. Year 2 \begin{tabular}{|r|r|} \hline \multicolumn{1}{|c|}{ Year 2 } \\ \hline 2,000 & \\ \hline & 7,000 \\ \hline 300 & 200 \\ \hline 150 & 50 \\ \hline 5,500 & \\ \hline & 550 \\ \hline 6,200 & \\ \hline & \\ \hline 3,300 & 1,100 \\ \hline & \\ \hline \end{tabular}