View Policies Current Attempt in Progress Sheffield Limited reported the following selected data for the year ended December 31, 2021: purchases $ 241,800; purchase returns and allowances $ 8,140; purchase discounts $ 25,340; freight in $ 6,400; freight out $ 14,060; beginning inventory $ 130,200; and ending inventory $ 148,800. (a) Prepare the cost of goods sold section for Sheffield in a multiple-step statement of income