S 1. Prepare the cost of sales section and supply the missing amounts in each of the following: B 2.480 254 Purchase Returns & Allowances Sales Returns & Allowances Goods Available for Sale Freight In Freight Out Merchandise Inventory, Beg. Merchandise Inventory, End Purchases Sales Discount Purchase Discount Cost of Goods Sold C D 14,000 1,750 2,250 35,000 90,000 ? 5,000 17,500 ? 72,000 5,500 2,175 0 jo? 54,000 43,000 A ? 4,500 6,200 69,000 77,500 2,000 5,000 3,000 12,000 35,000 19,000 19,000 23, J? 47,500 63,45? 3,200 4,600 2,750 ? 1,250 3,800 13,000 18,500 85,000 1,950 ? 60,000 E 2.200 5.500 85,500 1,110 1,500 ? ? 73,000 2,000 1,500 68,000