Solve the blank letters

Problem 21 The table below contains portions of the income statements of four different companies: 1 2 3 4 Net Sales 100,000 D 200,000 240,000 Beginning 15,000 12,000 30,000 Inventory Net Cost of 55,000 E 125,000 95,000 Purchases Goods available A F 145,000 for sale Ending Inventory 10,000 25,000 H k Cost of Goods B 40,000 L sold Gross Profit C 90,000 85,000 130,000