51. Construct a final profit and loss statement from the following figures and calculate the major factors as percentages and dollar amounts. Opening inventory $74,200 Gross sales $248,000 Advertising $15,000 Miscellaneous expenses $18,000 Purchases at cost $120,000 Closing inventory $78,000 Customer returns $25,800 Salaries $26,000 Transportation charges $8,000 Rent $39,000 Cash discounts 3%