Rosie McGann Spa Company
Profit and Loss
January - June 2026
	Total
Income
490 Sales Discount	-147.12
Sales
405 Massage	62,698.80
410 Facials	11,608.80
415 Spa treatments	19,641.50
420 Products	2,587.16
425 Membership Fees	1,656.00
Total Sales	$ 98,192.26
Total Income	$ 98,045.14
Cost of Goods Sold
COGS
505 Products	976.00
510 Independent Contractors	11,267.50
519 Purchase Discount	-74.77
Total COGS	$ 12,168.73
Total Cost of Goods Sold	$ 12,168.73
Gross Profit	$ 85,876.41
Expenses
520 Salaries and Wages Expense	35,166.00
530 Rent Expense	4,350.00
540 Office supplies	359.99
550 Massage and Spa Supplies	932.48
560 Merch Serv	1,551.91
580 Payroll Tax Expense	5,058.39
585 Utilities	2,970.00
590 Interest Expense	1,110.13
Total Expenses	$ 51,498.90
Net Operating Income	$ 34,377.51
Net Income	$ 34,377.51

I need to calculate the gross profits for sales including Massages, facials, spa, and products. Please let me know if you have any questions.