Lewis Incorporated and Clark Enterprises report the following amount Inventory (beginning) Inventory (ending) Purchases Purchase returns Lewis $ 34,000 28,000 391, 000 25,000 Clark $ 60,000 70,000 223,000 70,000 quired: Calculate cost of goods sold for each company. Lewis Clark $ $ $ 60.000 34.000 391,000 eginning inventory Add. Purchases Less. Purchase returns 223.000 25.000 T0 000 Cost of goods available for sale Prey 5 6 78