At the beginning of the current season on April 1, the ledger of Oosthuizen Pro Shop, NV showed Cash 13,000; Inventory 42,000; and Share CapitalOrdinary 55,000. Oosthuizen Pro Shop Trial Balance As on April 30, 2019 DR CR Sales Revenue 1,200,000 Sales Returns and Allowances 27,000 Sales Discount 18,500 Freight-In 19,500 Purchases 765,000 Purchase Discounts 17,400 Purchase Returns and Allowances 14,600 Freight-out 24,500 Salary expenses 24,000 Rent expenses 18,000 Supplies expenses 7,000 Interest expenses 6,000 Additional facts:

1. Merchandise inventory on April 30, 2019, is 74,600.

2. Oosthuizen Pro Shop uses a periodic system.

Instructions:

Calculate Cost of Goods Purchased.

Calculate Cost of Goods sold.

Calculate Net Sales.