Construct a final profit and loss statement from the figures listed below and calculate the major factors as percentages and dollar amounts. Opening inventory $ 74,200 Gross sales 248,000 Advertising 15,000 Misc. expenses 18,000 Purchases, at cost 120,000 Closing inventory 78,000 Customer returns 25,800 Salaries 26,000 Transportation charges 8,000 Rent 39,000 Cash discounts 3%