The problem is in the screen shots. What goes in the blanks?

Shown here are annual financial data taken from two different companies. Music World Wave-Board Retail Manufacturing Beginning inventory Merchandise $145,000 Finished goods $240,000 Cost of purchases 300,000 Cost of goods manufactured Ending inventory Merchandise 60,000 Finished goods 260,000 597,000 Required: 1. Prepare the cost of goods sold section of the income statement for the year for each company in Merchandising Business and Manufacturing Business. Complete this question by entering your answers in the tabs below. Merch Business Mfg Business Prepare the cost of goods sold section of the income statement for the year for company in Merchandising Business. MUSIC WORLD RETAIL Cost of Goods Sold For The Year Cost of goods sold: Goods available for sale Cost of goods sold Complete this question by entering your answers in the tabs below. Merch Business Mfg Business :Prepare the cost of goods sold section of the income statement for the year for company in Manufacturing Business. WAVE-BOARD MFG. Cost of Goods Sold For The Year Cost of goods sold Goods available for sale Cost of goods sold