A$.$ In your notes, complete the chart below by filling in the missing figures.

$\backslash$table$[[,$Year $1,$Year $2,$Year $3],[$Beginning inventory,$100$ units,,$],[$Merchandise purchased,,$900$ units,$],[$Goods available for sale,$800$ units,,$],[$Merchandise sold,,$1000$ units,$800$ units$],[$Ending inventory,$300$ units,,$50$ units$]]$

B$.$ If the units cost $$5$ each throughout Year $3,$ work out the Cost of Goods Sold section of the income statement.