Presented below are the components in determining cost of goods sold. Determine the missing amounts. Beginning Inventory Cost of Goods Available for Sale Purchases $77,000 $97,000 $ (a) $47,000 $ $107,000 tA (e) LA (c) $112,000 $157,000 Ending Inventory $ LA $32,000 $26,000 (b) Cost of goods sold $ LA ta $ $117,000 (d) (f)