The following information was provided by AZ Shops. Year:2019 RM000s Sales 200 Opening inventory 60 Ending inventory Purchases 90 Year: 2020 RMOOOS 220 30 60 140 30 a. Find the cost of goods sold for: (1 mark) i. 2019: ii. 2020 ii. Find the gross profit for: (1 mark) i 2019: ii. 2020 b. AZ Shops adds the cost of transporting its goods from the shipping port to its stores, following generally accepted accounting principles, to the cost of its inventory. AZ Shops managed to get some bulk purchase discounts for part of its inventory, that allowed the firm to purchase the goods at lower prices. How would this information impact the cost of goods sold? Hint: you must discuss whether the cost of goods sold would increase or decrease. (2 marks)