The following information has been taken from AAA company that manufacturing Gas ovens for the year 2019: Sales revenues 36,000 - opening inventory of materials 10,000 - closing inventory of materials 8,000 - opening inventory of finished goods 6,000 - closing inventory of finished goods 4,000 - cost of goods produced 26,000 Required: 1- Calculate cost of goods sold and gross profit for the year ended December 31, 2019. 2- In your opinion, and based on the given information, what would be changed if AAA was a merchandising company? Why