if someone can help with an explanation I would appreciate it!

The following adjusted account information, in alphabetical order, was taken from the worksheet of John's Electronics for the month ended April 30, 2023. A physical count on April 30, 2023, revealed a merchandise inventory balance actually on hand of $2,440. John's Electronics Unadjusted Trial Balance For Month Ended April 30, 2023 No Account Debit Credit 201 Accounts payable $ 2,098 154 Accumulated depreciation, trucks 15, 400 101 Cash $ 1, 500 611 Depreciation expense, delivery trucks 620 633 Interest expense 130 301 John Yu, capital 26,906 302 John Yu, withdrawals 9,100 119 Merchandise inventory 5,500 507 Purchase discounts 26 506 Purchase returns and allowances 110 505 Purchases 15,940 413 Sales 32, 700 414 Sales returns and allowances 1, 720 688 Telephone expense, office 150 689 Telephone expense, store 320 508 Transportation-in 360 153 Trucks 29, 400 623 Wages expense, office 4,700 624 Wages expense, selling 7,800 Totals $ 77,240 $ 77, 240 Required: a. Calculate net sales. Net sales b. Calculate cost of goods sold. Cost of goods soldc. Prepare a classified multiple-step income statement for the month ended April 30, 2023. (Input all amounts as positive values.) JOHN'S ELECTRONICS Income Statement For Month Ended April 30, 2023 Cost of goods sold: Cost of goods sold Operating expenses: Selling expenses: Total selling expenses General and administrative expenses Total general and administrative expenses Total operating expenses Other revenues and expenses