The following adjusted account information, in alphabetical order, was taken from the worksheet of John$$s Electronics for the month ended April $30,2023.$ A physical count on April $30,2023,$ revealed a merchandise inventory balance actually on hand of $$2,560.$

John$$s Electronics

Unadjusted Trial Balance

For Month Ended April $30,2023$

No$.$ Account Debit Credit

$201$ Accounts payable $ $2,218$

$154$ Accumulated depreciation, trucks $16,600$

$101$ Cash $ $2,100$

$611$ Depreciation expense, delivery trucks $740$

$633$ Interest expense $120$

$301$ John Yu$,$ capital $27,244$

$302$ John Yu$,$ withdrawals $9,700$

$119$ Merchandise inventory $6,700$

$507$ Purchase discounts $38$

$506$ Purchase returns and allowances $120$

$505$ Purchases $17,140$

$413$ Sales $38,700$

$414$ Sales returns and allowances $1,840$

$688$ Telephone expense, office $160$

$689$ Telephone expense, store $440$

$508$ Transportation$-$in $480$

$153$ Trucks $30,600$

$623$ Wages expense, office $5,900$

$624$ Wages expense, selling $9,000$

Totals $ $84,920$ $ $84,920$

Required:

a$.$ Calculate net sales.

b$.$ Calculate cost of goods sold.

c$.$ Prepare a classified multiple$-$step income statement for the month ended April $30,2023.($Input all amounts as positive values.$)$