Given the following information:

Beginning Inventory	$ 52,000
Ending Inventory	20,800
Sales	214,400
Purchases	69,600
Sales Returns and Allowances	3,600
Purchase Discounts	2,400
Transportation-In	4,400
Purchase Returns and Allowances	3,600
Sales Discounts	1,920

Required: a. Determine net sales b. Determine net cost of purchases c. Determine gross margin d. Determine cost of goods available for sale e. Determine cost of goods sold

(Show your work for each calculation labeling each amount included.)