Complete the Cost of Goods Sold section for the income statements of the following five companies:

Able

Company

Baker

Company

Carter

Company

Delmont

Company

Eureka

Company

Beginning inventory

16,000

24,800

_______

_______

$19,200

Purchases

26,500

_______

$43,000

89,500

_______

Purchase returns

_______

1,000

1,800

200

2,200

Cost of goods available for sale.

42,100

_______

58,300

_______

81,500

Ending inventory.

_______

22,200

15,200

$28,800

_______

Cost of goods sold

33,400

67,200

_______

$93,400

$68,400