Below is a series of cost of goods sold sections for companies b, f,

Below is a series of cost of goods sold sections for companies B, F, L, and R.

Fill in the lettered blanks to complete the cost of goods sold sections.

B

F

L

R

Beginning inventory

$ 145

$ 76

$1,160

$[removed]

(j)

Purchases

1,720

1,640

[removed]

(g)

46,090

Purchase returns and allowances

48

[removed]

(d)

330

[removed]

(k)

Net purchases

[removed]

(a)

1,110

7,020

40,110

Freight-in

112

[removed]

(e)

[removed]

(h)

2,280

Cost of goods purchased

[removed]

(b)

2,164

8,090

[removed]

(l)

Cost of goods available for sale

1,929

2,240

[removed]

(i)

51,010

Ending inventory

317

[removed]

(f)

1,690

6,990

Cost of goods sold

[removed]

(c)

1,140

7,560

44,020