Calculate Net Profit Margin, show working for net income and net sales please

Clarach 3: Sons Limited Income statement for the year ending Dec 31st 2016 2015 S S Sales 1,952,000 1,900,000 lass Cost of Goods Sold 1 200 000 1,100,000 Gnoss Prot 752,000 800,000 Interest Expense 60,000 40,000 Other expenses 382,000 360,000 Net Prot 310,000 400,000 Taxation (30%) 93,000 120,000 Net Prot Alter Tax m M Statement of Changes in Equity for the year ending Dec 31st 2016 2015 8 3 Opening Retained Earnings 475,000 223,000 Plus Earnings for the Period 217,000 280,000 Less Dividends 28,000 28,000 Closing Retained Ennnngs M m Statement of Financial Position as at Dec 31st 201 6 2015 Current Assets $ 5 Cash at Bank 88,000 65,000 Accounts Receivable 80,000 130,000 Inventory 580,000 400 000 Total Current Assets 748,000 595,000 Nun-current Assets 1,206,000 I 280 000 Tom] Assets 1.2mm M Liabilities Current Liabilities 180,000 310,000 Non-current Liabilities 3 10,000 290,000 Total Liabilities M M Shareholders' Equity Contributed Capital 800,000 800,000 Retained Earnings 664,000 475,000 Shareholders' Equity 1464000 1,275,000 Equityplus Liabilities M 001mm