At the beginning of the current season on April 1, the records of Blue Spruce Pro Shop showed Cash $3,210, Inventory $3,500, and Common Stock $6,710. The following transactions occurred during April 2017.

Apr. 5		Purchased golf bags, clubs, and balls on account from Arnie Co. $1,400.
9		Received credit from Arnie Co. for merchandise returned $300.
10		Sold merchandise on account to members $1,270. The merchandise sold had a cost of $910.
12		Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,060.
14		Paid Arnie Co. in full.
17		Received credit from Woods Sportswear for merchandise returned $60.
20		Made sales on account to members $800. The cost of merchandise sold was $550.
21		Paid Woods Sportswear in full.
30		Received payments on account from members $1,120.

Prepare an income statement through gross profit for the month of April 2017.

BLUE SPRUCE PRO SHOP Income Statement (Partial) For the Year Ended April 30, 2017April 30, 2017For the Month Ended April 30, 2017
Gross ProfitSalesTotal RevenuesExpensesNet SalesRetained Earnings, April 1Retained Earnings, April 30Net income / (Loss)DividendsTotal Expenses
		$
DividendsExpensesNet Income / (Loss)Retained Earnings, April 1Retained Earnings, April 30Sales RevenuesTotal ExpensesTotal RevenuesNet SalesGross Profit		$