Can you help me with accounting problem please

Prepare the cost of goods sold section of the income statement for L. I. Grill from the information given below: Merchandise Inventory, January 1, 20 $57,700 Merchandise Inventory, December 31, 20- 48,300 Purchases Purchases Returns and Allowances Purchases Discounts Freight-In 98,000 6,100 8,175 1,100 L. I. Grill Income Statement (partial) For the year ended December 31, 20-- Cost of goods sold: Cost of goods sold