Given: Gross sales, $$170,000$; sales returns and allowances, $$9,000$; beginning inventory, $$8,000$; net purchases, $$18,000$; ending inventory, $$5,000$; and operating expenses, $$56,000.$

a$.$ Calculate net sales.

Net sales

b$.$ Calculate cost of merchandise $($goods$)$ sold.

Cost of merchandise $($goods$)$ sold

c$.$ Calculate gross profit from sales.

Gross profit from sales