Calculate the missing numbers in the following situations: (Input all amounts as positive values.) Purchases Purchase discounts Purchase returns and allowances Transportation-in Beginning inventory Cost of goods purchased Ending inventory Cost of goods sold a b C 69 $ 91,500 $ 153,000 $ 115,000 3,500 2,100 2,500 5,500 3,900 13,000 15,500 4,500 33,000 88,900 151,000 3,900 29,500 161,400 131,520