The following are selected account balances of the Roberts Company:

Debit

Credit

Cash

$15,300

Inventory, January 1, 2015

10,000

Sales Salaries Expense

15,000

Sales Revenue

$115,000

Inventory, December 31, 2015

8,300

Sales Returns and Allowances

2,250

Accounts Receivable

25,000

Purchases Discounts

1,500

Purchases Returns and Allowances

2,350

Sales Discounts

2,300

Purchases

69,700

Freight-In

2,400

Prepaid Rent

8,000

Required:

Prepare a partial income statement through gross profit on sales.