The following information relates to Baylor Company. Assume a periodic inventory system. Compute amounts a through m for Year 1, Year 2, and Year 3, listed chronologically. Round to the nearest whole percentage point; for example, enter 60 for 60.4% or 61 for 60.5%. Year 1 Net sales $72,000 Beginning inventory 9,600 e. Year 2 $88,000 12,000 j Year 3 $104,000 0 Purchases (gross) 56,000 66,000 79,200 Purchase returns and allowances 4,800 4,000 7,040 Purchase discounts 3,200 2,000 1,520 Freight-in 2,400 f. 0 8,000 Cost of goods available for sale a. 60,000 74,800 k. 0 Ending inventory 12,000 g. 0 20,800 Cost of sales 48,000 60,400 %. 0 Gross profit C. 24,000 h. 0 31,760 Gross profit percentage d. 33% i 0% m. 0%