A summary of Pasmore Ltd.’s income statement appears as follows:

                                       PASMORE LTD.
                                    Income Statement
                  For the Year Ended March 31, 2019
Net sales .................................................................. $3,600
Cost of goods sold ....................................................... (A)
Selling and administrative expenses ........................ 855
Interest expenses ....................................................... (B)
Other expenses ........................................................... 75
Income before taxes .................................................. 500
Income tax expenses ................................................. (C)
Net income ............................................................... $ (D)

Use the following ratio data to complete Pasmore Ltd.’s income statement:

a. Inventory turnover was 5.50 (beginning inventory was $395, ending inventory was $375).

b. Return on sales is 0.095, or 9.5 percent.