Sales returns Net sales 6,500354,00013,200 Beginning inventory 21,600 32,600 Ending inventory Purchases Purchase returns and allowances Transportation in Cost of goods sold Gross profit on sales 28,500245,000 270,000 298,000 \begin{tabular}{rr} 4,800 & 7,700 \\ 8,400 & 10,200 \\ 245,000 & \\ \hline 28,500 & 92,000 \end{tabular} 10,500 12,200