Below is a series of cost of goods sold sections for companiesB F L & R.B F L RBeginning Inventory $150 70 1000 (J)Purchases 1600 1080 (G) 43590Purchase returns and allowances 40 (D) 290 (K)Net Purchases (a) 1030 6210 41090Freight-In 110 (E) (H) 2240Cost of goods purchased (b) 1280 7940 (L)Cost of goods available for sale 1820 1350 (I) 49530Ending Inventory 310 (F) 1450 6230Cost of goods sold (C) 1230 7490 43300Fill in the lettered blanks to complete the cost of goods soldsections.