Blossom Inc. Nash Inc. Smith Inc. Beginning inventory $400 $100 (g) $enter a dollar amount 5300 Purchases 1,600 1,080 43,000 Purchase returns and allowances 30 (d) $enter a dollar amount 80 (h) $enter a dollar amount 2000 Net purchases (a) $enter a dollar amount 1570 1,000 41,000 Freight-in 100 (e) $enter a dollar amount 200 2,700 Cost of goods purchased (b) $enter a dollar amount 1670 1,200 (i) $enter a dollar amount 43700 Cost of goods available for sale 2,070 1,300 49,000 Ending inventory 300 (f) $enter a dollar amount 200 6,000 Cost of goods sold (c) $enter a dollar amount 1770 1,100 43,000