Clive's trial balance is as follows: DR CR Machinery 10,740 Receivables 3,664 Inventory 2,157 Bank & Cash 2,670 Payables 1,898 Capital 10,000 Drawings 11,828 Sales 57,880 Purchases 38,760 Returns inwards 4,809 Returns outwards 4,850 74,628 74,628 Notes to the trial balance: 1. Clive has just received an invoice amounting to 320 for some goods he purchased just before the year end. This is not yet included in th 2. Clive has completed his year end inventory count and his closing inventory was 3,340. Using the information provided, complete the extract of Clive's statement of profit or loss below: Clive's Statement of Profit or Loss: Sales Sales returns Cost of sales Opening inventory 2157 Purchases Purchase returns Closing inventory 57880 Cost of sales Gross profit (Enter each value with no sign, comma or decimal places. Use a minus sign where appropriate.)