For each of the following, calculate the cost of goods sold and the gross profit.

$\backslash$table$[[,$Sales,$\backslash$table$[[$Beginning$],[$Inventory$]],$Purchases,$\backslash$table$[[$Ending$],[$Inventory$]]],[1.,$$$125000,32000,74250,33500],[2.,$$$750585,85600,410360,88300],[3.,$$$288635,65550,110357,60548],[4.,$$$174000,33800,82640,33500],[5.,$$$255324,48500,150650,50300]]$