Viking Retail		Log Homes Manufacturing
Beginning inventory
Merchandise		$	225,000
Finished goods						$	450,000
Cost of purchases			450,000
Cost of goods manufactured							810,000
Ending inventory
Merchandise			125,000
Finished goods							119,000

Complete the below table to calculate the cost of goods sold for each of these two companies for the year ended December 31, 2013.

\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ VIKING RETAIL } \\ \hline \multicolumn{2}{|c|}{ Partial Income Statement } \\ \hline \multicolumn{2}{|c|}{ For Year Ended December 31, 2013 } \\ \hline \multicolumn{2}{|c|}{ Cost of goods sold: } \\ \hline & \\ \hline Goods available for sale & \\ \hline & \\ \hline Cost of goods sold & $ \\ \hline \end{tabular}