Which of the followings are in the items of "Cost of goods sold/ cost of sales" when preparing Statement of profit or loss (SPL)? * Sales Returns outwards Purchases Returns inwards Rental income Rental received Commission Rent Interest received Discount allowed Discount received Closing Inventories Opening Inventories U OOOO UUUUUUUUU Wages Insurance Insurance on purchases Salaries Wages and salaries Carriage inwards Carriage outwards