3A On the basis of the accounts listed below, calculate 4. Net sales b. Cost of goods sold (after adjustment) G. Gross profit 2. Net income Accounts Payable Operating Expenses 3. Jensen, Capital Cost of Goods Sold Ending Inventory, December 31, 2019 Sales Accounts Receivable Cash Sales Returns and Allowances Physical Count of Inventory December 31, 2019 Sales Discount $6,000 2.000 19.400 6.137 1.250 10.210 1.489 756 275 1.200 394 36. Alian&Co, had the following batances on December 31,200%. Casli Unearned Janitorial Service 2,100 600 Janitorial Service 7,200 As the accountant journalize the adjustment for S400 in janitorial service earned