please just answer 27 and 28.

27 Based on the following information, what was the value of purchases for the accounting period? K Opening payables 142,600 Cash paid to suppliers 542,300 Discounts received 13,200 Goods returned 27,500 Closing payables 137,800 28 The following information is relevant to Wimbledon: K Opening inventory 13,500 Closing inventory 18,160 Purchases 299,000 Expenses 114,400 Carriage in 3,500 Carriage out 7,700 Depreciation 40,000 What was the cost of sales for the accounting period