Two items are missing in each of the following columns and are identified by a letter.
Instructions
Assuming the company uses a perpetual inventory system, calculate the missing amounts and identify them by letter. 
Definitions:
Laboratory Observation
A research method in which subjects are observed in a controlled environment to ensure accuracy and control over variables.
Natural Surroundings
The physical environment around us that has not been significantly altered by human activity, including forests, rivers, and mountains.
Research Study
A structured process of investigation aimed at discovering, interpreting, or revising facts or theories.
Laboratory Observation
A research method where subjects are observed in a controlled environment to minimize external variables.
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