$|$ Item $|2024|2025|2026||-------------------------------|-----------|-----------|-----------||$ Sales Revenue $|291,870|390,412|409,910||$ Sales Returns and Allowances $|11,800|13,790|13,790||$ Net Sales $|280,070|376,622|348,704||$ Beginning Inventory $|18,010|30,810|-||$ Ending Inventory $|44,460|44,367|-||$ Purchases $|260,010|299,009|299,009||$ Purchase Returns and Allowances $|4,600|7,490|9,160||$ Freight$-$in $|8,780|8,800|11,060||$ Cost of Goods Sold $|233,560|294,252|294,252||$ Gross Profit on Sales $|46,510|82,370|88,080|$