The following adjusted account information, in alphabetical order, was taken from the worksheet of Johns Electronics for the month ended April 30, 2023. A physical count on April 30, 2023, revealed a merchandise inventory balance actually on hand of $2,480.

Johns Electronics
Unadjusted Trial Balance
For Month Ended April 30, 2023
No.	Account	Debit			Credit
201	Accounts payable				$	2,138
154	Accumulated depreciation, trucks					15,800
101	Cash	$	1,700
611	Depreciation expense, delivery trucks		660
633	Interest expense		110
301	John Yu, capital					27,002
302	John Yu, withdrawals		9,300
119	Merchandise inventory		5,900
507	Purchase discounts					30
506	Purchase returns and allowances					100
505	Purchases		16,340
413	Sales					34,700
414	Sales returns and allowances		1,760
688	Telephone expense, office		140
689	Telephone expense, store		360
508	Transportation-in		400
153	Trucks		29,800
623	Wages expense, office		5,100
624	Wages expense, selling		8,200
	Totals	$	79,770		$	79,770

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.)

JOHNS ELECTRONICS
Income Statement
For Month Ended April 30, 2023
Cost of goods sold:
Cost of goods sold
Operating expenses:
Selling expenses:
Total selling expenses
General and administrative expenses:
Total general and administrative expenses
Total operating expenses
Other revenues and expenses: