Inferring Transactions from Financial Statements

a$.$ Prepare the entry, using the financial statement effects template and in journal entry form, to record Liverpool's purchases for the $2013$ fiscal year.

c$.$ Prepare the entry, using the financial statement effects template and in journal entry form, to record cost of goods sold for the year ended December $31,2013.$

Note: Use a negative sign with your answers, when appropriate.

Please answer all parts of the question.