Answer :    a b c Invoice cost of merchandise purchase  $ 44500 $ 21500 $ 16750 Purchase discount  $ 2500 $ 2700 $ 350 Purchase return and allowance $ 1750 $ 800 $ 600 Cost of transportation in $ 4950 $ 2000 $ 2500 Merchandise inventory (Beginning of the period)  $ 5000 $ 5300 $ 4000 Net cost of merchandise purchase  $ 45200 $ 20000 $ 18300 Merchandise inventory (End of the period)  $ 2450 $ 4000 $ 4735 Cost of goods sold  $ 47750 $ 21300 $ 17565 Explanation  Case -a Cost of transportation in  = Net cost of merchandise purchase  - ( Invoice cost of merchandise purchase - Purchase discount -Purchase return and allowance) = $ 45200 - ( $ 44500- $ 2500-  $ 1750)  = $ 45200 - $ 40250 = $ 4950 Cost of goods sold  = Merchandise inventory (Beginning of the period) + Net cost of merchandise purchase - Merchandise inventory (End of the period)  = $ 5000+ $ 45200 - $ 24 ... See the full answer