Marketing, distribution, and customer-service costs Merchandise inventory, January 1, 2014 Utilities General and administrative costs Merchandise inventory, December 31, 2014 Purchases Miscellaneous costs Transportation-in Purchase returns and allowances Purchase discounts Revenues $ 39,000 28,000 12,000 41,000 38,000 154,000 4,000 7,000 5,000 6,000 285,000