34 On the basis of the accounts listed below, calculate 4. Net sales b. Cost of goods sold (after adjustment) G. Gross profit & Net income Accounts Payable Operating Expenses 3. Jensen, Capital Cast of Goods Sold Ending Inventory, December 31, 2019 Sales Accounts Receivable Cash Sales Returns and Allowances Priysical count of Inventory December 31, 2019 Sales Discount $6,000 2,000 19,400 4,137 1.250 10,210 1.489 756 275 1.200 36 Allan &Co. had the following batances on December 31,200%. Cash Unearned Janitorial Service 2,100 600 Janitorial Service 7,200 As the accountant journalize the adjustment for $400 in janitorial service earned