A trading company, buys and sells merchandise. An abstract of accounting data for 2017 (January to December) is following (in 000 ):

Sales 455 Return on sales 12 Beginning inventory 85 Ending inventory 65 Freight-in costs 9 Transportation costs to customers 18 Customs duties 3 Purchases 260

1 - Calculate net sales, 2 - Calculate cost of goods sold, 3 - Determine gross profit and gross profit ratio to sales