Complete the skeletal profit and loss statement below, using the following figures:

Gross sales $234,000

Customer returns 18,000

Billed cost of goods 100,000

Inward freight 2,000

Opening inventory 90,000

Closing inventory 80,000

Alterations charges 500

Cash discounts 4%

Advertising 6,000

Salaries 55,000

Occupancy expenses 21,000

Miscellaneous expenses 2,000

	$	%
Net Sales
Cost of Merchandise Sold
Gross Margin
Operating Expenses
Profit/Loss

Please show the work. I know the answers just can't figure out how to get there. Thank you!