Please help me solve this with the breakdown steps so I have a better undertstanding. Thank you so much!

M6-4 (Algo) Inferring Purchases Using the Cost of Goods Sold Equation [LO 6-3] Marcy's Incorporated, operates department stores located primarily in the Southwest, Southeast, and Midwest. In its 2019 second-quarter report, the company reported Cost of Goods Sold of $8,700 million, ending inventory for the second quarter of $10,800 million, and ending inventory for the previous quarter of $10,100 million. Determine the amount of merchandise purchases for the second quarter. (Enter your answer in millions.) Assume Anderson's General Store bought, on credit, a truckload of merchandise from American Wholesaling costing $23,400. If Anderson's paid National Trucking $690 cash for transportation, immediately returned goods to American Wholesaling costing $1,300, and then paid American Wholesaling with the 3/30, n/60 purchase discount period. How much did this inventory cost Anderson's? Assume Anderson's uses a perpetual inventory system