Use the data provided to you here below to determine each of the missing numbers in the following situations (Numbers should follow the same layout and have Red COLOR):

	A	B	C
Invoice cost of merchandise purchase	44 000	21 000	16 250
Purchase Discount	2 000	?	325
Purchase returns and allowances	1 500	750	500
Cost of Freight-in	?	1 750	2 000
Merchandise inventory (Beginning of period)	4 500	?	3 500
Net cost of merchandise purchases	44 700	19 750	?
Merchandise Inventory (end of period)	2 200	3 750	?
Cost of goods sold	?	20 800	17 065

Explain all your calculation here below: