Why's net cost of goods purchased 802250?

And cost of goods available for sale is 1027250?

Exercise 517B Estimating ending inventorygross profit method Lo P4 On January 1, JKR Shop had $225,000 of inventory at cost In the frst quarter ofthe year, it of merchandise, and pad meght charges of stesoo on purchased merchandise, terms FoB shipping point. The companys grossprofit averages 30% and the store had$1,000,000 (at retain in the frst quarter ofheyear Use the gross profit method to estimate its cost of inventory at the end of the frst quarter