below is a series of cost of goods sold sections for companies a f l and v 533579

A

F

L

V

Beginning inventory

250

$120

$700

$ ( j)

Purchases

1,500

1,080

(g)

43,590

Purchase returns and allowances

80

(d)

290

(k)

Net purchases

(a)

1,040

7,410

42,290

Freight-in

130

(e)

(h)

2,240

Cost of goods purchased

(b)

1,230

8,050

(l)

Cost of goods available for sale

1,800

1,350

(i)

49,530

Ending inventory

310

(f )

1,150

6,230

Cost of goods sold

(c)

1,230

7,600

43,300