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$]],\backslash$table$[[$Ending$],[$Inventory$]]],[($a$),,$$$80,400,,$$$98,000,$$$,,],[($b$),.,$$$45,300,$$$,,,$$$120,000,$$$36,200$