The income statement of ABM Company for the month of January of the current year showed the following data: gross sales, P384,000; beginning inventory, P59,400; ending inventory, P62,400; sales returns, 6,800; net purchases, P214,000; and operating expenses, P56,200. Find the company's: a. Net sales. (show computation) b. Cost of goods sold. (show computation) c. Gross profit. (show computation) d. Net income. (show computation)