please show the explanation and working in detail. thankyou

100 (1) (15) 200,000 Statement of Comprehensive Income Analysis The following table represents portions of the statements of comprehensive income of Brinkerhoff Company for the years 2017-2019: 40% 2019 2018 2017 Gross sales revenue .. $56,000 $ (9) $47,600 Sales discounts..... 300 200 Sales returns...... 0 400 Net sales revenue 56,000 (10) Beginning inventory.... 8,700 Purchases 33,400 (11) 25,000 Purchases discounts ... 700 400 800 Freight-in (16) Cost of goods available for sale ............. 40,500 37,800 Ending inventory 6.900 (12) (17) (13) Cost of goods sold .......... (5) (18) 20,400 Gross margin ............. ...... .. 4,500 (14) Selling expenses......... (19) 3,100 2,800 General and administrative expenses.... 14,300 14,000 11,900 Income before income taxes 4,250 4.200 Income taxes.... .. (20) 9,800 8,400 Net income