Previous inventory balance $101,681 from last year

this year's inventory balance $187,632

End of year account balances:
Purchases DR 1,132,645
Purchase returns CR 19,445
Purchase discounts Taken CR 16,644.20
Freight In DR 24,680.94

This is my entry and I am definitely missing something

DR Inventory 85,951
DR COGS $1,305,285.74 (this is a number supplied by my instructor)
DR Purchase returns 19,445
DR Purchase discounts taken $16,644.20

CR Purchases $1,132,645.00
CR Freight In $24,680.94

You can see how severely out of balance this in.
What else do I need to credit?
Is my debit to inventory wrong?

Any help is greatly appreciated. I've been looking at this way too long.

Thank you
Cynthialee45