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The following is an alphabetic list of items taken from the adjusted trial balance and other 2030 records of Fruit Basket Ltd. before the year-end

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The following is an alphabetic list of items taken from the adjusted trial balance and other 2030 records of Fruit Basket Ltd. before the year-end closing entries were recorded: Advertising Expense Depreciation Expense, Office Furniture Depreciation Expense, Selling Equipment $16,200 6,750 8,100 28,350 Depreciation Expense, Factory Equipment Direct Labour 450,000 Factory Supervision Factory Supplies Used Factory Utilities 87,200 5,000 30,000 119,000 55,000 Income Tax Expense Indirect Labour Inventories: Raw Materials, Jan 1st, 2030 Raw Materials, Dec. 31st, 2030 GIP, Jan 18, 2030 GIP, Dec. 31st, 2030 FG, Jan 1st, 2030 FG, Dec. 31st, 2030 152,000 156,000 10,000 11,000 141,000 113,400 56,700 720,000 18,900 Office Salaries Expense Raw Material Purchases Rent Expense, Selling Space Rent Expense, Selling Space Rent Expense, Office Space 18,900 21,600 74,800 Rent of Factory Building Maintenance, Factory Equipment 24,300 Sales Sales Returns and Allowances 4,500,000 60,000 236,000 Salespersons Commissions Part B Parsons Company 7. If Sales for Parsons Company are $1,000,000; Sales Discounts $40,000; Sales Returns and Allowances $60,000; Cost of Goods Sold $720,000; Selling Expenses $40,000; General and Administrative Expenses $30,000 and Taxes $33,000; what is GROSS PROFIT? 8. If Sales for Parsons Company are $1,000,000; Sales Discounts $40,000; Sales Returns and Allowances $60,000; Cost of Goods Sold $720,000; Selling Expenses $40,000; General and Administrative Expenses $30,000 and Taxes $33,000; what are operating expenses? 9. If Sales for Parsons Company are $1,000,000; Sales Discounts $40,000; Sales Returns and Allowances $60,000; Cost of Goods Sold $720,000; Selling Expenses $40,000; General and Administrative Expenses $30,000 and Taxes $33,000; what is Net Income

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