Presented below are the components in determining cost of goods sold.

Determine the missing amounts

Beginning Inventory Purchases Cost of Goods Available for Sale. Ending. Inventory Cost ofGoods Sold

(a). $78,400 $107,300 ? ?

123,000

(b) $47,200 ? $112,000 $35,300

?

(c) ? $116,000 $157,000 $28,700

?