1) The ending inventory of Sag Harbor Co is $46,000 If beginning inventory was $70,000 and goods ava

1) The ending inventory of Sag Harbor Co is $46,000 If beginning inventory was $70,000 and goods available totaled $115,000, the cost of goods sold is ___________

2) Bell Company had cost of goods sold of $160,000 The beginning and ending inventories were $8,000 and $23,000, respectively Purchases for the period must have been __________