Please help! What the answer to question 9. Thanks.

ES-9 Presented below is information for Kalla Company for the month of March 2017 Prepare "ultiple-step mcome Cost of goods sold Freight-out Insurance expense Salaries and wages expense $215,000 Rent expense 30,000 statement. 7,000 Sales discounts 8,000 (O 5) 6,000 Sales returns and allowances 3,000 380,000 58,000 Sales revenue Instructions (a) Prepare a multiple-step income statement (b) Compute the gross profit rate