Prepare the cost of sales section and supply the missing amounts in each of the following: A B D 2,480 14,000 6,200 35,000 77,500 ? 5,000 12,000 19,000 Purchase Returns & Allowances Sales Returns & Allowances Goods Available for Sale Freight In Freight Out Merchandise Inventory, Beg. Merchandise Inventory, End Purchases Sales Discount Purchase Discount Cost of Goods Sold ? 4,500 69,000 2,000 3,000 35,000 19,000 47,500 3,200 2,750 ? ? ? C 1,750 2,250 90,000 ? 5,000 17,500 ? 72,000 5,500 0 4,600 2,175 54,000 43,000 1,250 3,800 13,000 18,500 85,000 1,950 ? 60,000 E 2,200 5,500 85,500 1,110 1,500 ? ? 73,000 2,000 1,500 68,000