Taylor Company uses a periodic inventory system. The following is partial information from its income statements for 2013 and 2014:

2013 2014 Beginning inventory (b) (d) sales 220,000 (f) purchases 118,000 140,000 purchase returns 2000 3000 ending inventory 48000 74000 sales returns 1000 3000 gross profit (a) 77000 cost of goods sold 106000 (e) expenses 65000 62000 net income (c 15000 Fill in the blanks lettered a through f