formulas are needed for the answer section.

$7$For the quarter ended$8$ Sales$9$ Sales returns and allowancesPurchases$1011$ Purchases retuns and allowances$12$ Beginning inventory$13$ Gross profit percent $($historical$)1415$Data Section$1617$ Beginning inventory$18$ Net purchases$20$ Net sales$19$Cost of goods avalable for saleAnsaer Section$21$ Estimated gross prott $($in dolars$)2422$ Estimated cost of goods sokd$23$ Estimated ending inventory$2$September $30,2013$$$325,000$FORMULA$4$FORMULAS$9,000225,0001100048\mathrm{.}0001409\%$$$148,000214\mathrm{.}000$C$12+$FORMULAS