Qa) The cost of goods sold section of the income statement is divided into five distinct parts. Enumerate . Qb) The gross profit of the Garrard Company for 202X is $56,000; the cost of goods manufactured is $300,000; the beginning inventories of work in process and finished goods are $18,000 and $25,000, respectively; and the ending inventories of work in process and finished goods are $28,000 and $30,000, respectively. Determine the company's sales for202X