The following transactions occured during 2014 for Bentley Inc. which uses a perpetual inventory system : (a) August 1: Bentley Inc.'s merchandise that cost $5,200 was sold to Segura Corporation for $6,500 under credit terms of 2/10, n/90, FOB destination. (b) August 2: Issued a $500 credit memorandum to Segura Corporation for an allowance on goods sold on August 1. (c) August 2: Paid $200 for freight charges on the sale of August 1. (d) August 3: Bentley Inc. purchased merchandise from Zcom Inc. for $7,100 under credit terms of n/60, FOB destination. (e) August 4: Bentley Inc. sold merchandise to Barton Corporation that cost $4,480 for $5,600 cash. (f) August 5: Bentley Inc. purchased merchandise on credit from Dylex Corporation, terms n/60, $6,400, FOB destination. (g) August 8: Bentley Inc. sold merchandise to Weber Inc. for $3,200 under credit terms of 2/30, n/90, FOB shipping point. The merchandise had cost $2,560. (h) August 15: Received a $600 credit memorandum acknowledging the return of merchandise purchased on August 5. (i) October 2: Paid the balance due to Zcom Inc. (j) October 4: Paid the balance due to Dylex Corporation. (k) October 30: Received Segura Corporation's payment of the amount due from the August 1 sale. (l) November 6: Received the balance due from Weber Inc. for the sale dated August 8. a) Calculate the net sales for Bentley Inc. during 2014:

Net Sales:

b) Calculate the cost of goods sold for Bentley Inc. during 2014:

Cost of Goods Sold: