Rogers Company has the following account balances for the current year. Required: Compute the missing amounts. Beginning Merchandise Inventory $ 43,000 Purchases 266,000 Purchases Returns and Allowances Purchase Discounts 1,070 Freight-In 2,600 Cost of Goods Purchased 265,770 Cost of Goods Available for Sale Ending Merchandise Inventory 68,000 Cost of Goods Sold