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(NOTE THAT ALL ACCOUNTS HAVE THEIR NORMAL DEBIT OR CREDIT BALANCES) REQUIRED: a) A physical count on December 31, 2017 revealed a merchandise inventory balance actually on hand of \$32,000. Use this information to prepare only the part of a classified, multiple-step income statement under the PERIODIC SYSTEM that shows the SALES, COST OF GOODS SOLD, and GROSS PROFIT SECTIONS for the year ended December 31,2017.(12 marks) (Use the next page to write your answer on)