Sandhill Corporation's accounting records show the following at year-end December 31, 2025: Purchase Discounts $7,210 Beginning Inventory $32.960 Freight-In 8,410 Ending Inventory 27,990 Freight-Out 11,870 Purchase Returns and Allowances 3,240 Purchases 163,670 Assuming that Sandhill Corporation uses the periodic system, compute (a) cost of goods purchased and (b) cost of goods sc (a) Cost of goods purchased $ (b) Cost of goods sold $