You have been provided the following information: Retail Business Cash Accounts receivable Merchandise inventory (BI) Freight-in Merchandise purchases Merchandise inventory (El) Selling expenses $ 10,000 $ 50,000 $ 12,000 $ 1.000 $200,000 $ 20,000 $ 50,000 Manufacturing Business Cash Accounts receivable Cost of goods manufactured Finished goods (beginning) Finished goods (ending) Selling expenses $ 20,000 $ 60,000 $150,000 $ 25,000 $ 15,000 $ 60,000 Based on the above information, compute cost of goods sold for both types of businesses. Some of the above information is not required.