Interest expenses OMR 200 Interest payable OMR 100 Advertisement OMR 50 Insurance expense OMR 60 Rent received OMR 90 Loss on sale of furniture OMR 75 Sold furniture for profit of OMR 110 Interest received OMR 20 Gross profit OMR 172 Sales discount OMR 16 Sale returns OMR 12 OMR 130 OMR 195 Sales revenue OMR 400 OMR 110 OMR 200 Find the total operating expenses Interest expenses OMR 200 Interest payable OMR 100 Advertisement OMR 50 Insurance expense OMR 60 Rent received OMR 90 Loss on sale of furniture OMR 75 Sold furniture for profit of OMR 110 Interest received OMR 20 Gross profit OMR 172 Sales discount OMR 16 OMR 188 OMR 228 Sale returns OMR 12 OMR 184 Sales revenue OMR 400 OMR 200 Calculate the cost of goods sold