Below is a series of cost of goods sold sections for Blossom Inc., Nash Co., and Smith Inc. Blossom Inc. Nash Inc. Smith Inc. Beginning inventory $400$100(g) $enter a dollar amount 5300 Purchases 1,6001,08043,000 Purchase returns and allowances 30(d) $enter a dollar amount 80 (h) $enter a dollar amount 2000 Net purchases (a) $enter a dollar amount 1570 1,00041,000 Freight-in 100(e) $enter a dollar amount 200 2,700 Cost of goods purchased (b) $enter a dollar amount 1670 1,200(i) $enter a dollar amount 43700 Cost of goods available for sale 2,0701,30049,000 Ending inventory 300(f) $enter a dollar amount 200 6,000 Cost of goods sold (c) $enter a dollar amount 1770 1,10043,000