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How can I calculate this closing inventory (here is -2,500) in the Income Statement from The Trial Balance? How can I get this amount? Sales

How can I calculate this closing inventory (here is -2,500) in the Income Statement from The Trial Balance? How can I get this amount?

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Sales 78,000 Less Cost of Goods Sold Opening Inventory (1/07/2018) 2,000 + Purchases 20,000 Purchases Returns 1.000 19,000 + Freight in 1,300 Closing Inventory 2,500 COGS 19,800 Trial Balance as at 30 June 2017 5,000 500 2,000 11,400 1,000 20,000 2,000 10,000 1,000 50,000 15,000 10,000 Cash at Bank Petty Cash Inventories (1/7/18) Accounts Receivable Control Provision for doubtful debts Buildings Accumulated Depreciation - buildings Motor vehicles Accumulated Depreciation - motor vehicles Land Shares in XYZ Ltd Goodwill Accounts Payable Control GST Collected Mortgage Capital - Hank Drawings Sales Commission revenue Purchases Purchases returns and allowances Freight inwards Telephone Doubtful debts Bad debts Insurance Office expenses Freight outwards Discount expenses Marketing expenses 13,000 1,000 25,000 43,000 1,000 78,000 2,000 20,000 1,000 1,300 600 200 100 4,000 3,300 4,000 600 8,000 167,000 167,000 Sales 78,000 Less Cost of Goods Sold Opening Inventory (1/07/2018) 2,000 + Purchases 20,000 Purchases Returns 1.000 19,000 + Freight in 1,300 Closing Inventory 2,500 COGS 19,800 Trial Balance as at 30 June 2017 5,000 500 2,000 11,400 1,000 20,000 2,000 10,000 1,000 50,000 15,000 10,000 Cash at Bank Petty Cash Inventories (1/7/18) Accounts Receivable Control Provision for doubtful debts Buildings Accumulated Depreciation - buildings Motor vehicles Accumulated Depreciation - motor vehicles Land Shares in XYZ Ltd Goodwill Accounts Payable Control GST Collected Mortgage Capital - Hank Drawings Sales Commission revenue Purchases Purchases returns and allowances Freight inwards Telephone Doubtful debts Bad debts Insurance Office expenses Freight outwards Discount expenses Marketing expenses 13,000 1,000 25,000 43,000 1,000 78,000 2,000 20,000 1,000 1,300 600 200 100 4,000 3,300 4,000 600 8,000 167,000 167,000

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