Presented below is information related to Bramble Enterprises.

		Jan. 31		Feb. 28		Mar. 31		Apr. 30
Inventory at cost		$15,300		$15,402		$17,340		$14,280
Inventory at LCNRV		14,790		12,852		15,912		13,566
Purchases for the month				17,340		24,480		27,030
Sales for the month				29,580		35,700		40,800

(a) From the information, prepare (as far as the data permit) monthly income statements in columnar form for February, March, and April. The inventory is to be shown in the statement at cost; the gain or loss due to market fluctuations is to be shown separately (using a valuation account). (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)