Instructions The following data were extracted from the accounting records of Harkins Company for the year ended April 30, 2018: Estimated returns of current year sales 10,850 386,550 409,450 3,934,750 147,600 76,950 5,560,800 16,700 Inventory, May 1, 2017 Inventory, April 30, 2018 Purchases Purchases returns and allowances Purchases discounts Sales Freight in .. ina. A, t tha inrnme statement for the year ended Apri, 30, 2018, using the