Below Is a Series of Cost of Goods Sold Sections

Below is a series of cost of goods sold sections for Mikey Inc., Nancie Co., and Oscar Inc. $\begin{array}{lrr} & \text{ \underline{\text{ Mikey }} } & \text{ \underline{\text{ Nancie }} } & \text{ \underline{\text{ Oscar }} } \\ \text{ Beginning inventory } & \$ 250 & \$ 120 & \$ (g) \\ \text{ Purchases } & 1,700 & 1,080 & 43,590 \\ \text{ Purchase returns and allowances } & 40 & (d) & (h) \\ \text{ Net purchases } & (a) & 1,020 & 41,590 \\ \text{ Freight-in } & 130 & (e) & 2,740 \\ \text{ Cost of goods purchased } & (b) & 1,230 & (i) \\ \text{ Cost of goods available for sale } & 2,240 & 1,350 & 49,530 \\ \text{ Ending inventory } & 310 & (f) & 6,230 \\ \text{ Cost of goods sold } & (c) & 1,130 & 43,300 \\ \end{array}$ Instructions
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