Construct a profit and loss statement using the following departmental figures and show the dollar amounts for net sales, total cost of goods sold, gross margin, expenses, and profit.

Gross sales $82,000

Customer returns and allowances $4,000

Inward freight $2,000

Workroom costs $1,000

Opening inventory at cost $17,000

Closing inventory at cost $14,000

Purchases at cost $36,000

Cash discounts 8%

Advertising $5,000

Rent $12,000

Salaries $17,000

Miscellaneous expenses $2,500