Three Items Are Missing in Each of the Following Columns

Three items are missing in each of the following columns and are identified by letter. $\begin{array}{lrr}\text { Sales revenue } & \$(a) & \$ 840,000 \\\text { Sales returns and allowances } & 15,000 & 22,000 \\\text { Sales discounts } & 10,000 & 15,000 \\\text { Net sales } & 440,000 & \text { (d) } \\\text { Beginning inventory } & \text { (b) } & 300,000\\\text { Cost of goods purchased } & 220,000 & \text { (e) } \\\text { Ending inventory } & 170,000 & 303,000 \\\text { Cost of goods sold } & 252,000 & 575,000 \\\text { Gross profit } & \text { (c) } & \text { (f) }\end{array}$ Instructions
Calculate the missing amounts and identify them by letter.