Following information is related to the financial results of Ibra Automobile Spare Parts LLC:

Particulars	Amount
Opening Stock	4,000
Purchases	22,000
Return Outwards	2,000
Wages	5,000
Office Salaries	1,250
Carriage Inwards	500
Carriage Outwards	400
Commission Paid	500
Return Inwards	2,500
Closing Stock	6,500
Sales	34,500

Calculate the Cost of Goods Sold and Gross Profit from the above information.