Below is a series of cost of goods sold sections for companies b, m, o, and s. fill in the lettered blanks to complete the cost of goods sold sections. b m o s beginning inventory $ 375 $ 180 $ 1,050 $enter a dollar amount (j) purchases 4,050 1,620 enter a dollar amount (g) 65,385 purchase returns and allowances 120 enter a dollar amount (d) 435 enter a dollar amount (k) net purchases enter a dollar amount (a) 1,560 11,115 63,435 freight-in 195 enter a dollar amount (e) enter a dollar amount (h) 3,360 cost of goods purchased enter a dollar amount (b) 1,845 12,075 enter a dollar amount (l) cost of goods available for sale 2,700 2,025 enter a dollar amount (i) 74,295 ending inventory 465 enter a dollar amount (f) 1,725 9,345 cost of goods sold enter a dollar amount (c) 1,845 11,400 64,950

Ticker services began operations in 2015 and maintains long-term investments in available-for-sale securities. the year-end cost and fair values for its portfolio of these investments follow. portfolio of available-for-sale securities cost fair valuedecember 31, 2015 $ 369,060 $ 357,988 december 31, 2016 420,728 445,972 december 31, 2017 572,190 676,901 december 31, 2018 864,007 768,966 prepare journal entries to record each year-end fair value adjustment for these securities. calculation adjustment required to fair value adjustment.12/31/15 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/16 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/17 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) 12/31/18 existing balance in fair value adjustment-afs (lt) required balance in fair value adjustment-afs (lt) adjustment required to fair value adjustment-afs (lt) record the year-end adjusting entry for the securities portfolio as of december 31, 2015.date general journal debit creditdec 31, 2015 record the year-end adjusting entry for the securities portfolio as of december 31, 2016.date general journal debit creditdec 31, 2016 record the year-end adjusting entry for the securities portfolio as of december 31, 2017.date general journal debit creditdec 31, 2017 record the year-end adjusting entry for the securities portfolio as of december 31, 2018.date general journal debit creditdec 31, 2018