The following is selected information from Mars Corp. Inventory, February 28, 2018 $459,000 Inventory, March 31, 2018 331,500 Purchase Discounts 12,500 Purchase Returns and Allowances 23,840 Sales 277,000 Sales Discounts 34,680 Gross Purchases 126,100 Compute net purchases, and cost of goods sold for the month of March. Assume the perpetual and periodic methods are used. Net purchases Cost of Goods Sold