Three items are missing in each of the following columns and are identified by letter. INSTRUCTIONS Calculate the missing amounts and identify them by letter. Sales $ (a) $860,000 Sales returns and allowances 25,000 20,000 Sales discounts 10,000 15,000 Net sales 460,000 (d) (b) 310,000 200,000 Beginning inventory Cost of goods purchased Ending inventory Cost of goods sold 170,000 303,000 260,000 575,000 Gross profit (c) (f)