Whispering Winds Lake Corporation's accounting records show the following at year-end December 31, 2017: Purchase Discounts $ 5,870 Beginning Inventory $32,340 Freight-in 9.310 Ending Inventory 29,830 Freight-Out 12,880 Purchase Returns and Allowances 3,810 Purchases 162,690 Assuming that Whispering Winds Lake Corporation uses the periodic system, compute cost of goods purchased and cost of goods sold. Cost of goods purchased $ Cost of goods sold $