Two items are omitted from each of the following three lists of cost of goods sold data from a manufacturing company income statement. Determine the amounts of the missing items, identifying them by letter. Income Statement for a Manufacturing Company Finished goods inventory, June 1 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold 000000 $58,800 $19,400 (e) 317,500 (c) 67,900 (a) $184,300 $106,700 73,000 38,700 (s) (b) (d) $98,200