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Chapter (6): Income Statement for Merchandising Business The information below were extracted from Naseem Trading Company on 31 December, 2018: BD BD Opening inventory 16,000 Salaries expense 150 Closing inventory 10,000 Travel expense 390 Gross sales 35,440 Repair & Maintenance 220 expense Purchases 9,000 Sales discount 100 Fright in 200 Sales return 550 Carriage out 350 Purchases returns 140 Advertising expense 250 Commission income 8,500 Required: Prepare Multiple-Income Statement as 31 December 2018, (Income tax 5%). Net Sales: (2 points) O 34,890 0 34.790 0 35,440 O 35.340 13 Net Purchase: (2 points) 9.000 8.000 10,000 8.860 14 Cost of Purchase * in (2 Points) O 6,060 09.060 07.060 08.060 15 Cost of Goods Available (2 Points) 26.060 25.060 24.060 27.060