The Multi-Tech Company Uses the Gross Profit Method to Estimate

The Multi-Tech Company uses the gross profit method to estimate inventories. Fill in the missing amounts.
$$\begin{array} { | l | c | r | } \hline \text { Gross Sales } & \text { a } & \\\hline \text { Returns and Allowances } & & 1,500 \\\hline \text { Sales Discounts } & & 3,250 \\\hline \text { Net Sales } & & \$ 300,000 \\\hline & & \\\hline \text { Cost of Goods Sold } & & \\\hline \text { Beginning Inventory } & 60,000 & \\\hline \text { Purchases } & 175,000 & \\\hline \text { Goods Available } & \mathrm { b } & \\\hline \text { Ending Inventory } & \mathrm { c } & \\\hline \text { Cost of Goods Sold } & & \mathrm { d } \\\hline \text { Gross Profit (43\%) } & & \mathrm { e } \\\hline & & \\\hline\end{array}$$