M $ 163 0 $952 Beginning inventory $ 340 ) Purchases 2,040 1,469 (9) 59,282 Purchase returns and allowances 109 (d) 394 Net purchases 1,414 10,078 57,514 Freight-in 177 3,046 Cost of goods purchased (b) 1,673 10,948 Cost of goods available for sale 2,448 1,836 67,361 Ending inventory 422 1,564 8,473 Cost of goods sold 1,673 10,336 58,888