Presented below are the components in determining cost of goods sold. Determine the missing amounts.

Beginning
Inventory

Purchases

Cost of Goods
Available for Sale

Ending
Inventory

Cost of
goods sold

$80,000

$110,000

$

(a)

$

(b)

$120,000

$49,000

$

(c)

$114,000

$33,000

$

(d)
$

(e)

$100,000

$160,000

$27,000

$

(f)