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 $85,000 $115.000 $ $ $54,000 S (c) $119.000 $ le) $105.000 $ 165,000 Ending Inventory Cost of goods sold $ (b) $125,000 $38.000 $ (d) $32,000 $ $ (6)