please answer all parts for part 3

Part 3: 1. Calculate the five critical subtotals in the multistep income statement based on the information provided in this table: Sales 912,000 Sales returns 26,300 Sales discounts 4,400 Cost of Goods Sold 235,500 Total Operating 129,250 Expenses Interest Income 9,700 Interest Expense 11,000 Income Tax Expense 18,840 Amount: a. Net Sales b. Gross Profit C. Income From Operations d. Income Before Taxes e. Net Income 2. Fill in the blanks if costs are rising, then..... a) FIFO COGS is (greater or less than) LIFO COGS b) LIFO ending inventory is (greater or less than) FIFO ending inventory c) Net Income for a company using LIFO will be greater or less than) a company that uses FIFO If COGS is understated: (Fill in with overstated or understated): d) Ending inventory is e) Net Income is 1) Ending Retained Eamings are 9) Stockholder's Equity is h) Assets are