please read details - involves accounting questions?

Question

could anybody help me to figure out these two questions it would be greatly appreciated:

93. Cal Farms reported supplies expense of $2,000,000 this year. The supplies account decreased by $200,000 during the year to an ending balance of $400,000. What was the cost of supplies the Cal Farms purchased during the year?

and

94. Dave's Duds reported cost of goods sold for $2,000,000 this year. The inventory account increased by $200,000 during the year to an ending balance of $400,000. What was the costof merchandise that Dave purchased during the year?

Answer 1

Qn 93
Beginning supplies $600,000
Add purchases ??
Less supplies used up ($2,000,000)
= Ending supplies $400,000

Arranged like this, it's quite easy to see that purchases of supplies were $1,800,000

Qn 94
Beginning inventory $200,000
Add purchases ??
Less COGS ($2,000,000)
= Ending inventory $400,000

Purchases were $2,200,000.

The formula is -
Beginning inventory + Purchases - COGS = Ending inventory or put another way -
Beginning inventory + Purchases - Ending inventory = COGS