You own a small store. Your beginning inventory as of 1/1/2009 was $3,000, ending inventory as of 12/31/2009 was $3,500. You purchased $21,000 of new goods in 2009. Your sales revenue for 2009 was $46,000. Your selling, general and administrative (SG&A) costs for 2009 were $3,000. Required: a) How much was the cost of goods sold (COGS) for 2009? b) Prepare the income statement for 2009: Sales Revenue COGS Gross Margin SG&A Profit