I need help preparing an income statement with the information provided! Thank you!

The following amounts are known: Beginning merchandise inventory $29,000 Ending merchandise inventory 27,000 Purchases 62,000 Purchases returns and allowances 2,800 Purchases discounts 3,400 Freight-in 300 Required: Prepare the cost of goods sold section for Havens Gift Shop. Amount Descriptions Cost of goods purchased Cost of goods sold Freight-in Goods available for sale Merchandise inventory, December 31 Merchandise inventory, January 1 Net purchases Purchases Purchases discounts Purchases returns and allowances