2019 2020 2021 sales revenue $289,670 $ $407,680 sales returns and allowances (10,290) (13,520) net sales 348,765 beginning inventory 18,680 32,650 ending inventory purchases 261,500 299,847 purchase returns and allowances (4,750) (8,480) (9,460) freight-in 7,350 9,610 12,490 cost of goods sold (236,980) (293,412) gross profit on sales 42,400 83,690 97,2