i need help and im not sure how to solve

Income Statement and Accounts for Retail Business For the fiscal year, sales were $8,213,000 and the cost of goods sold was $4,681,000. a. What was the amount of gross profit? b. If total operating expenses were $1,217,000, could you determine net income? c. Customer Refunds Payable is an) account. What is its normal balance? d. Estimated Returns Inventory is a(n) account. What is its normal balance