Income Statement for a Manufacturing Company

Two items are omitted from each of the following three lists of cost of goods sold data from a manufacturing company income statement. Determ he amp of the missing items, identifying them by letter.

Finished goods inventory, June $1$

Cost of goods manufactured

Cost of finished goods available for sale

Finished goods inventory, June $30$

Cost of goods sold

$\backslash$table$[[$$$59,200,$$$17,200,($e$)],[296,000,($c$),60,200],[($a$),$$$163,400,$$$94,600$