What numbers fill in for the other percentages of GP% on the Chart tickler Data table? And what formulas show how the numbers in grey on the Gross Profit chart were found?

Gross Profit September 30, 2013 $325,000 9,000 225,000 11,000 48,000 40% 3 4 5 Data Section 6 7 For the quarter ended 8 Sales 9 Sales returns and allowances 10 Purchases 11 Purchases returns and allowances 12 Beginning inventory 013 Gross profit percent (historical) 14 15 Answer Section 16 17 Beginning inventory 18 Net purchases 19 Cost of goods available for sale 20 Net sales 21 Estimated gross profit (in dollars) 22 Estimated cost of goods sold GP% 23 Estimated ending inventory 0.4 24 0.4 25 0.41.26 0.35 $48.000 214,000 $262,000 $316,000 126,400 189,600 $72,400 Quarter 1st Q 2nd Q 3rd Q 4th Q Chart Data Table Sales Gross P. 70 28 135 54 120 48 165 57.75 Quarterly Data, 2013 GP% Chart Tickler Data Table Est. El 20% 25% 30% 35% 40% 72400 $180 $160 $140 $120 $100 $80 $60 $40 $20 SO 1st Q 2nd Q 3rd Q 4th a Sales (S) Gross Profit