Presented below are the components in determining cost of goods sold. Determine the missing amounts. Beginning Inventory Cost of Goods Available for Sale Ending Inventory Cost of goods sold Purchases $83,000 $113,000 $ (a) $ (b) $123,000 $52,000 $ (c) $117,000 $36,000 $ d) (e) $103,000 $163,000 $30,000 $ (f)