i need help with question letter C please help!!

Inferring Transactions from Financial Statements Costco Wholesale Corporation operates membership warehouses selling food, appliances, consumer electronics, apparel and other household goods at 582 locations across the U.S. as well as in Canada, the United Kingdom, Japan, Australia, South Korea, Taiwan, Mexico and Puerto Rico. As of its fiscal year-end 2010, Costco had approximately 60 million members. Selected fiscal-year information from the company's balance sheets follows. ($ millions).

Merchandise inventories	$5,638	$5,405
Deferred membership income (liability)	869	824

(a) During fiscal 2010, Costco collected $1,736 cash for membership fees. Use the financial statement effects template to record the cash collected for membership fees. (b) In 2010, Costco recorded $67,995 million in merchandise costs (that is, cost of goods sold). Record this transaction in the financial statement effects template. (c) Determine the value of merchandise that Costco purchased during fiscal-year 2010. Use the financial statement effects template to record these merchandise purchases. Assume all of Costco's purchases are on credit.