4. Cost of goods available for sale Cost of goods delivered Cost of goods sold Freight in Freight out Gross profit Mdse Inventory, Beg Mdse Inventory, End Net Cost of purchases Net sales Purchase discounts Purchase returns & allowances Purchases Sales Sales discounts Sales returns & allowances ? ? 100000 4000 6000 ? ? 38000 ? 184600 5500 25500 95000 200000 ? 9000 5. u . + + Cost of goods available for sale Cost of goods delivered Cost of goods sold Freight in Freight out Gross profit Mdse Inventory, Beg Mdse Inventory, End Net Cost of purchases Net sales Purchase discounts Purchase returns & allowances Purchases Sales Sales discounts Sales returns & allowances 22375 ? 10625 563 1250 12437.50 ? ? ? ? 125.50 437.50 18000 ? 1375 562.50