I need help checking my work please I have no idea what I'm doing in the cogs department

WOOD STOCK STORE Income Statement For Year Ended December 31, 2020 Sales 501,585 Less: Sales discounts 5,255 Less: Sales returns and allowances 2.980 8.235 Net sales S 493,350 Cost of goods sold: Add: Merchandise inventory, December 31, 2020 Add: Purchase discounts Cost of goods purchased Less: Purchase discounts Add: Purchase returns and allowances Net Purchases Goods available for sale Add: Merchandise inventory, December 31. 2020 Add: Transportation-in Cost of goods sold Gross profit from sales Operating expenses: Selling expenses: Advertising expense 6,465 Sales salaries expense 34,775 Rent expense. selling space 24.065 Depreciation expense. store equipment 4,630 Store supplies expense 1,587 Total selling expenses General and administrative expenses: Office salaries expense 27.695 Office supplies expense 616 Rent expense, office space 13,065 Depreciation expense, pense, office equipment 2.633 Insurance expense 1,006 Total general and administrative expenses 45,015 Total operating expenses 71.522 Income from operations Other revenues and expenses: Rental revenue 14,685