The following additional information is available for Goddard Company (from the previous question) on December 31: Goddard's beginning merchandise inventory was $13,900. During the year purchases totaling $111,932 were made. The purchase returns and allowances were $11,200, purchase discounts were $6,470 and the freight charges paid were $8,200. Required: Prepare a cost of goods sold schedule in the attached workpaper and submit your completed workpaper here. Workpaper File (PDF or Excel)