Bassing Corp. uses a periodic inventory system and reports the following information: sales $1,708,000; purchases $880,000; purchase returns and allowances $13,000; purchase discounts $14,000; freight in $16,000; freight out $37,000; beginning inventory $96,000; and ending inventory $82,000. Assuming Bassing uses a multiple-step statement of income, calculate 

(a) Net purchases,

(b) Cost of goods purchased, 

(c) Cost of goods sold, and 

(d) Gross profit.