Using the Following Information to Find the Unknown Amounts

Using the following information to find the unknown amounts.Assume each set of information is an independent case.
$$\begin{array} { l l r } \text { a. Merchandise Inventory } & \text { Purchases } & \$ 420000 \\& \text { Cost of goods sold } & 446000 \\& \text { Beginuing balance } & 82000 \\& \text { Ending balance } & ? \\& & \\\text {b. Direct Materials }& \text { Beginuing balance } & \$ 14000 \\& \text { Ending balance } & 28000 \\& \text { Purchases } & 96000 \\& \text { Direct materials used } & ? \\& & \\\text { c. Direct Materials } & \text { Ending balance } & \$ 44000 \\& \text { Cost of goods manufactured } & 42000 \\& \text { Beginting balance } & 16000 \\& \text { Current manufacturing costs } & ? \\& & \\\text { d. Finished Goods Inventory } & \text { Cost of goods manufactured } & \$124000 \\& \text { Ending balance } & 40000 \\& \text { Cost of goods sold } & 122000\\&\text { Beginuing balance }&?\end{array}$$