Nord Store's perpetual accounting system indicated ending inventory of $20,200, cost of goods sold of $101,000, and net sales of $152,000. A year-end inventory count determined goods costing $15,100 were actually on hand. a. Calculate the cost of shrinkage. b. Calculate an adjusted cost of goods sold (assuming shrinkage is charged to cost of goods sold). c. Calculate gross profit percentage before shrinkage. d. Calculate gross profit percentage after shrinkage. Sellall Department Stores reported the following amounts in its adjusted trial balance prepared as of its December 31 year-end: Administrative Expenses, $1,600; Cost of Goods Sold, $18,360; Income Tax Expense, $2,680; Interest Expense, $1,400; Interest Revenue, $160; General Expenses, $1,800; Net Sales Revenue, $30,770; and Delivery (freight-out) Expense, $220. Prepare a multistep income statement for distribution to external financial statement users