Please help with the following questions

1. which of the following is not an income statement account?

a. salaries expense

b. retained earnings

c.sales revenue

d.cost of goods sold

2. for the year ended december 31st, 2020 bonanza corp has sales of 75,000 amd COGS of 41,000 and operating expenses of 14,000. what is bonanza corps gross profit?

a. 20,000

b.34,000

c.75,000

d.27,000