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 Rent $5, 000 Rent $12, 000 Salaries $17, 000 Miscellaneous expenses $2, 500