Presented below is information related to Bramble Enterprises.

		Jan. 31		Feb. 28		Mar. 31		Apr. 30
Inventory at cost		$17,100		$17,214		$19,380		$15,960
Inventory at LCNRV		16,530		14,364		17,784		15,162
Purchases for the month				19,380		27,360		30,210
Sales for the month				33,060		39,900		45,600

(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