Please solve the following using merchandising equations.

2 Complete the financial information below (a & b are independent questions) by filling in the missing figures. Ensure that you are using formulas/calculations/cell references to "show" your work for full marks. If you are inputing a number without a formula/calculation/cell referencing, then please right click on the cell and insert a note of explanation. 3 4 5 (a) Year 1 Year 2 Beginning Inventory 140 Merchandise Purchased 770 Goods Available for Sale 644 Merchandise Sold 780 Ending Inventory 161 Sales Sales Returns & Allowances Sales Discounts Beginning Inventory Purchases Purchases Discounts Ending Inventory Cost of Goods Sold Gross Profit 9 7 8 6 10 FERS 2 2 2 2 2 2 2 2 11 12 13 14 (b) 15 16 17 18 19 20 21 22 23 24 25 26 42 108 80 2 78 86