The data below are for Marvin Department Store. The account balances (in thousands) are for 2019.

Marketing, distribution, and customer-service costs	$ 37,000
Merchandise inventory, January 1, 2019	27,000
Utilities	17,000
General and administrative costs	43,000
Merchandise inventory, December 31, 2019	34,000
Purchases	155,000
Miscellaneous costs	4,000
Transportation in	7,000
Purchase returns and allowances	4,000
Purchase discounts	6,000

Required

Compute (a) cost of goods purchased and (b) cost of sales.