Three items are missing in each of the following columns and are identified by letter.

Sales revenue $ 585,000

Sales returns and allowances 12,000

Sales discounts 20,000

Net sales (a)

Beginning inventory 125,000

Cost of goods purchased 320,000

Ending inventory (b)

Cost of goods sold 246,000

Gross profit (c)

Instructions: Calculate the missing amounts and identify them by letter.