The following are the components in determining cost of goods sold. Determine the missing amounts.

		Beginning Inventory		Purchases		Cost of Goods Available for Sale		Ending Inventory		Cost of Goods Sold
(a)		$76,700		$100,600		$enter Cost of goods available for sale in dollars		$enter Ending inventory in dollars		$112,000
(b)		$54,400		$enter Purchases in dollars		$114,000		$35,400		$enter Cost of goods sold in dollars
(c)		$enter Beginning inventory in dollars		$115,000		$161,000		$28,700		$