Solve for the Missing Amounts

Solve for the missing amounts: $$\begin{array} { | l | r | r | r | } \hline & \text { A } & \text { B } & \text { C } \\\hline \text { Sales } & \$ 100,000 & \$ 239,000 & \$ 438,000 \\\hline \text { Cost of goods sold } & ( \mathrm { a } ) & 122,000 & 345,000 \\\hline \text { Inventory, beginning of year } & 23,000 & 45,000 & ( \mathrm {~h} ) \\\hline \text { Inventory, end of year } & 17,000 & 39,000 & 105,000 \\\hline \text { Average inventory } & ( \mathrm { b } ) & ( \mathrm { e } ) & 101,500 \\\hline \text { Gross profit margin } & 46 \% & ( \mathrm { f } ) & ( \mathrm { i } ) \\\hline \text { Inventory turnover } & ( \mathrm { c } ) & ( \mathrm { g } ) & ( \mathrm { j } ) \\\hline \text { Days in inventory } & ( \mathrm { d } ) & 126 & ( \mathrm { k } ) \\\hline\end{array}$$