The data below are for Marvin Department Store. The account balances (in thousands) are for 2013.

Marketing, distribution, and customer-service costs ......$37,000

Merchandise inventory, January 1, 2013........ 27,000

Utilities.................... 17,000

General and administrative costs............ 43,000

Merchandise inventory, December 31, 2013........ 34,000

Purchases....................155,000

Miscellaneous costs.................. 4,000

Transportation in................ 7,000

Purchase returns and allowances.......... 4,000

Purchase discounts................. 6,000

REQUIRED

Compute

(a) Cost of goods purchased and

(b) Cost of sales.