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Question 3 10 Marks Required: Use the following information from the records of Preston Partners to prepare an income statement under the periodic inventory system for the year ended 30 June 2017. Purchases 186 600 Inventory, 1 July 2016 13 860 Inventory, 30 June 2017 12 920 Selling and distribution expenses 45 420 Sales 268 860 Purchases returns and allowances 4 420 Sales returns and allowances 6 2120 Administrative expenses 16 460 Freight inwards 3 180 Finance expenses 2 020 Income statement