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21. Below is a series of cost of goods sold sections for the Etihad company. Compute missing amounts Etihad Beginning inventory 265 Purchases......... ...1.520 Purchase returns and allowances..............40 Net purchases..... ..(a) Freight-in... ..95 Cost of goods purchased (b) Cost of goods available for sale..... 1.840 Ending inventory 310 Cost of goods sold Instruction: find the missing amounts (show your calculation); (5 Points) Enter your