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 of goods sold
$84,000			$114,000			$enter a dollar amount	(a)		$enter a dollar amount	(b)		$124,000
$53,000			$enter a dollar amount	(c)		$118,000			$37,000			$enter a dollar amount	(d)
$enter a dollar amount	(e)		$104,000			$164,000			$31,000			$enter a dollar amount	(f)