The income statement includes the items listed below: Net Sales $900,000 Gross Profit $315,000 Beginning Inventory $80,000 Purchase discounts $15,000 Purchase Returns and allowances $8,000 Freight Inc...

The income statement includes the items listed below:

Net Sales  $900,000

Gross Profit $315,000

Beginning Inventory $80,000

Purchase discounts $15,000

Purchase Returns and allowances $8,000

Freight Inc $10,000

Operating Expenses $300,000

Purchases   $560,000

Use the appropriate items listed above as a basis for determining :

a) Cost of Goods Sold

b) Cost of goods available for sale

c) Ending Inventory