Sales $857,000 Sales Returns and Allowances 1,876 Sales Discounts 627 Purchases 378,000 Purchases Returns and Allowances 9,560 Purchases Discounts 2,760 Freight-In 3,700 Merchandise Inventory, January 1 111,000 Merchandise Inventory, January 31 106,000 Complete a partial income statement for the month of January, showing gross profit. Bay Village Paving Co. Income Statement (partial) For the month ended January 31, 20--