i need help with this one

Two items are omitted from each of the following three lists ofcost of goods solddata from a manufacturing company income statement. Determine the amounts of the missing items, identifying them by letter.

Finished goods inventory, June 1$67,000$20,100(e)Cost of goods manufactured314,900(c)70,400Cost of finished goods available for sale(a)$191,000$110,600Finished goods inventory, June 3074,10040,100(f)Cost of goods sold(b)(d)$101,800