two items are omitted from each of the following three lists of cost of goods sold data from a manufacturing company income statement. determine the amounts of the missing items, identifying them by letter. finished goods inventory, june 1 $72,300 $25,300 (e) cost of goods manufactured 368,700 (c) 88,600 cost of finished goods available for sale (a) $240,400 $139,200 finished goods inventory, june 30 85,600 50,500 (f) cost of goods sold (b) (d) $128,100