Swifty Limited reported the following selected data for the year ended December 31, 2018: purchases $183,900; purchase returns and allowances $7,100; purchase discounts $22,300 freight in $5,100; freight out $11,200; beginning inventory $100,500; and ending inventory $129,600. (a) Prepare the cost of goods sold section for Swifty in a multiple-step income statement Cost of goods sold