On the basis of the accounts listed below, calculate 

a. Net sales 

b. Cost of goods sold 

c. Gross profit 

d. Net income 

Accounts Payable...............................................$ 3,800 

Operating Expenses.............................................1,150 

P. Juarez, Capital.................................................12,460 

Cost of Goods Sold..............................................6,214 

Inventory, December 31, 2018..........................1,670 

Sales....................................................................13,730 

Accounts Receivable...........................................2,675 

Cash......................................................................1,456 

Sales Returns and Allowances.............................208 

Physical Count of Inventory, Dec. 31, 2018.....1,940 

Sales Discounts.....................................................424