Perez Company has the following account balances for the current year. Required: Compute the missing amounts. Beginning Merchandise Inventory $ Purchases Purchases Returns and Allowances 1,650 Purchase Discounts 1,610 Freight-In 2,600 Cost of Goods Purchased 236,340 Cost of Goods Available for Sale 277,340 Ending Merchandise Inventory Cost of Goods Sold 219,340