Viking Retail Log Homes Manufacturing $ 214,000 $ 428,000 470,000 Beginning inventory Merchandise Finished goods Cost of purchases Cost of goods manufactured Ending inventory Merchandise Finished goods 910,000 114,000 108,000 Complete the below table to calculate the cost of goods sold for each of these two companies for the year ended December 31, 2013. VIKING RETAIL Partial Income Statement For Year Ended December 31, 2013 Cost of goods sold: Goods available for sale Cost of goods sold LOG HOMES MANUFACTURING Partial Income Statement For Year Ended December 31, 2013 Cost of goods sold: Goods available for sale Cost of goods sold