Supply the missing amounts in each of the following:

	A	B
Purchase returns and Allowances	1	2,480
Sales Returns and Allowances	4,500	6,200
Goods available for sale	69,000	77,500
Freight in	2,000	5,000
Freight out	3,000	12,000
Merchandise Inventory, beginning	35,000	19,000
Merchandise Inventory, end	19,000	3
Purchases	47,500	4
Sales Discount	3,200	4,600
Purchase Discount	2,750	2,175
Cost of Goods Sold	2	54,000