A trading company, buys and sells merchandise. An abstract of accounting data for 2017 (January to December) is following (in 000 ): Sales Return on sales Beginning inventory Ending inventory Freight-in costs 1 890 32 172 39 44 Transportation costs to customers 125 8 995 Customs duties Purchases 1 - Calculate net sales, 2 - Calculate cost of goods sold, 3 - Determine gross profit and gross profit ratio to sales * The grade of this question is assigned to both the results and the calculation process in your answer.