$\backslash$table$[[,,$a$,,$b$,,$c$],[$Invoice cost of merchandise purchases,$$,44,300,$$$,21,300,$$$,16,550],[$Purchase discounts,,$2,300,,,,340],[$Purchase returns and allowances,,$1,650,,780,,580],[$Cost of transportation$-$in$,,,,1,900,,2,300],[$Merchandise inventory $($beginning of period$),,4,800,,,,3,800],[$Net cost of merchandise purchases,,$45,000,,19,900,,],[$Merchandise inventory $($end of period$),,2,350,,3,900,,],[$Cost of goods sold,,,$$,21,100,$$$,17,365]]$