Clive's trial balance is as follows:

Notes to the trial balance:

1. Clive has just received an invoice amounting to 380 for some goods he purchased just before the year end. This is not yet included in the trial balance above.

2. Clive has completed his year end inventory count and his closing inventory was 3,590.

Using the information provided, complete the extract of Clive's statement of profit or loss below:

Sales		58210
Sales returns		Answer 1
Cost of sales
Opening inventory	3157
Purchases	Answer 2
Purchase returns	Answer 3
Closing inventory	Answer 4
Cost of sales		Answer 5
Gross profit		Answer 6

\begin{tabular}{|l|r|r|} & DR & CR \\ \hline Machinery & f & f \\ \hline Receivables & 9,750 & \\ \hline Inventory & 4,664 & \\ \hline Bank \& Cash & 3,157 & \\ \hline Payables & 3,670 & \\ \hline Capital & & 1,898 \\ \hline Drawings & & 10,000 \\ \hline Sales & 10,400 & \\ \hline Purchases & & 58,210 \\ \hline Returns inwards & 38,660 & \\ \hline Returns outwards & 4,717 & \\ \hline \end{tabular}