The year-end trial balance for your company contains the following account balances (all balances are normal).

Sales 285,000

Sales discounts 3,750

Sales returns 9,000

Purchases 180,000

Purchase discounts 4,500

Purchase returns 7,500

Freight-in 12,750

Freight-out 9,750

Inventory, beginning of the year 24,000

Inventory, end of the year 30,000

Calculate net sales __________

Calculate cost of goods sold __________

Calculate gross profit __________