Construct a profit and loss statement using the following departmental figures and show the dollar amounts for net sales, total cost of goods sold, gross margin, expenses, and profit:

Gross sales

$ 82,000

Customer returns & allowances

$4,000

Inward freight

$2,000

Workroom costs

$1,000

Opening inventory (at cost)

$17,000

Closing inventory (at cost)

$14,000

Purchases (at cost)

$36,000

Cash discounts

8%

Advertising

$5,000

Rent

$12,000

Salaries

$17,000

Miscellaneous expenses

$2,500

How do I solve this?