Presented below is information for Nightmarket Company for the month of August 2021. Cost of goods sold $225,000 Rent expense Freight out 12,000 Sales discounts Insurance expense 9,000 Sales returns & allowances Salaries and wages expense 38,000 Sales revenue $40,000 5,000 15,000 386,000 Four of the six points will be based on the following: 1) Title is proper and complete 2) Dollar signs and lines are in the right places 3) Statement is constructed in the proper sequence 4) Statement is arithmetically correct and shows the correct amounts The remaining 2 points will be based on effort, neatness, and completeness