Sales discount Purchase R&A $45,000 23,000 Sales R&A 31,000 Freight in 33,000 Operating Expense 125,000 Sales 705,000 Interest Revenue 11,000 Loss from strike 9,200 Ending Inventory 243,000 Purchase 633,000 Purchase discount 43,000 Loss from sabotage 10,000 Gain from disposal of fixed assets 11,000 Beginning Inventory 123,000