$\backslash$table$[[$Sales revenue,First Quarter,Second Quarter$],[,,$$$,11,000,,$$$,18,000],[$Cost of goods sold:$],[$Beginning inventory,$$,4,000,,,,,],[$Purchases$,,3,000,,,13,000,,],[,0,,,0,,],[$Goods available for sale,,$7,000,,,13,000,,],[$Ending inventory,,$4,400,,,9,000,,],[,0,,,0.,,],[$Cost of goods sold,,,,$2,600,,,],[$Gross profit,,,,$8,400,,,],[$Expenses$,,,,5,000,,,6,000],[,,,0,,,0],[$Pretax income,,,$$,3,400,,,]]$