Identify Items Missing in Determining Cost of Goods Sold For (a) through (e), identify the items designated by "X" and "Y". a. Purchases - (X + Y) Net purchases b. Net purchases +X = Cost of inventory purchased c. Inventory (beginning) +Cost of inventory purchased X d. Inventory available for sale - X Cost of goods sold before estimated returns e. Cost of goods sold before estimated returns - X Cost of goods sold more Check My Work uses remaining. Srthit