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

Determine the missing amounts.

$\backslash$table$[[,,\backslash$table$[[$Beginning$],[$Inventory$]],,$Purchases,,,$\backslash$table$[[$Cost of Goods$],[$Available for Sale$]]],[($a$),,$$$82,600,,,$$$106,100,$$$,],[($b$),,$$$52,100,$$$,,,,$$$113,000$