The following data will be used to calculate the Cost of Goods Sold Inventory Periodic System. Beginning Inventory Ending Inventory Purchases Returns and Allowances Discounts Freight In Merchandise Inventory (beginning) Purchases Purchase returns and allowances Purchase Discounts Net Purchases Freight In Cost of Goods Available for Sale Less Ending Inventory Cost of Goods Sold Fill in the blanks with the numbers 175,000 190,000 75,000 12,000 5,000 3,000