Accounting Help? Cost of Goods Sold Statement?

• digital marketing company
• foundation repair cost

Hi, I am preparing a cost of goods sold statement for my accounting course, however, I have gotten confused with the statement as there is more than one "business" in the problem. Any help would be great!


Beg. inventory: Company B has $150, company C $70, company D $1,000, and company L is unknown.


Purchases: Company B $1,620, company C $1,060, company D unknown, and company L 43,590.


Purchases and allowances: Company B $40, company C unknown, company D $290, and company L unknown.


Net purchases: company B $1580, company C $1,030, company D 6,210, and company L $41,090.


Freight-in: company B $110, company C $ unknown, company D unknown, and company L $2,240.


Cost of goods sold: company B $ 1,840, company C unknown, company D $1,450, and company L $6,230.


Cost of goods available for sale: company B $310, company C $1,350 company D unknown, and company L $49,530.


Ending inventory: company B $1,640, company C $1,230, company D $7,490, and company L $43,300.


I understand section "B" and I was able to come out w/ those numbers for that section; however, I am confused where to add/subtract in the other sections.


Thank you in advance.

Accounting Help? Cost of Goods Sold Statement?