On January 1 2014 Christel Madan Corporation had inventory of $50000. At December 31 2014 Christel Madan had the following account balances.Freight-in4000Purchases509000Purchase discounts6000Purchase returns and allowances2000Sales revenue840000Sales discounts5000Sales returns and allowances10000*E5-19Below is a series of cost of goods sold sections for companies B F L and R.BFLRBeginning inventory15070$1000(j)Purchases16201060(g)43590Purchase returns and allowances40(d)290(k)Net urclupes(a)1030621041090Freight-in110(e)(h)2240Cost of goods purchased(b)12807940(1)Cost of goods available for sale18401350(i)49530Ending inventory310(014506230Cost of goods sold(c)1230749043300InstructionFill in the lettered blanks to complete the cost of goods sold sections.