Oriole Luggage uses a periodic inventory system and has the following account balances: Beginning inventory $34,100 Ending Inventory $19,800 Purchase Discounts 2,200 Purchases 264,000 Purchase Returns and Allowances 3,300 Freight-In 12,100 Operating Expenses 96,800 Net sales 537,900 Compute each of the following: (1) Net purchases (2) Cost of goods available for sale (3) Cost of goods sold $ GA $ SA