The Playa Company has the following information in its records. Certain data have been intentionally omitted ($ in thousands). Required: Determine the missing numbers. (Enter all amounts as positive numbers. Enter your answers in thousands. Explain your steps.)

Account names	2021	2022	2023
Beginning inventory			260
Cost of goods sold	648	628
Ending Inventory		260	230
Cost of goods available for sale	911		821
Purchases (gross)	665		620
Purchase discounts	25	22
Purchase returns	31	37	21
Freight-in	20	39	23