for Merchandising Operations d "E5-19 Below is a series of cost of goods sold sections for companies B, F, L, and R. s 180 $ 70 $1,000 G) (g) 43,590 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 .6201,060 1,030 1,280 290 40 110 1,870 41,090 2,240 6,210 7,940 1,450 1,350 250 6,230 43,300 1,230 7,490 Instruction Fill in the lettered blanks to complete the cost of goods sold sections. E5-20 This information relates to Nandi Co. l. On April 5, purchased merchandise from Dion Company for $25,000, terms 2/10, 2. On April 6, paid freight costs of $900 on merchandise purchased from Dion Company 3. On April 7, purchased equipment on account fou t10 neu/30, FOB shipping point