a) Calculate the missing amount with the calculations (it is important that the question will only be marked based on your calculations): Beginning inventory Purchases 43,590 Purchase return and allowance (b) Net purchase 41,090 Freight in 2,240 Cost of goods purchased (c) Cost of goods available for sale 49,530 Ending inventory 6,230 Cost of goods sold 43,300 b) Business decision makers prefer to record the information on sales returns and allowances on a separate account: i) Explain why a company's manager wants the accounting system to record customers' returns of unsatisfactory goods in the Sales Returns and Allowances account instead of the Sales account. (number of words required must not be less than 100 words)