Please explain the steps of how I can find the answer.? I need more explanation to how calculate this chart from CGS formula.

CHAPTER 5 Accounting for Merchandising Activities Analysis Component: Company A and Company B are in similar industries. Comment on their gross profit ratios. *Exercise 5-17 Components of cost of goods sold LO1, 2, 7 Referring to Exhibit 5A.2, use the data provided to determine each of the missing numbers in the following situations: a b C Invoice cost of merchandise purchases......................" $44,000 $21,000 $16,250 Purchase discounts......... 2,000 ? 325 Purchase returns and allowances.............. 1,500 750 550 Cost of transportation-in...... ? 1,750 2,000 Merchandise inventory (beginning of period).......... 4,500 ? 3,500 Net cost of merchandise purchases .........I'm 44,700 19,750 .V Merchandise inventory (end of period). 2,200 Cost of goods sold... 3,750 ? 20,800 17,065 ercise 5-18 Journal entries to contrast the periodic and perpetual systems-perpetual and odic LO2, 7