Please check my answers whether correct or not and make those corrections.

You are operating a convenience store. You paid 30,000 yen to purchase lunch-boxes (bento) from suppliers and also you paid 20,000 yen as wages to part timers. 1. O In what item is 30,000 yen classified? Cost of goods sold 2. O SGA 3. O Non-operating expense In what item is 20,000 yen classified? 1.0 Cost of goods sold 2. O SGA 3. O Non-operating expense ABC Company's income statement shows the following numbers. All the numbers are in billion yen. Sales = 100 Cost of goods sold = 70 SGA = 8 Income before tax =20 How much is the gross profit? 30 billion yen How much is the operating profit? 42 billion yen How much is the tax? Assume tax rate is 30% on income before tax 12.6 billion yen How much is the net income? 29.4 billion yen ABC Company's balance sheet shows the following numbers. All the numbers are in billion yen. Total assets = 100 Fixed assets =60 Total liabilities = 40 Current liabilities =30 How much is the net asset? 60 billion yen How much is the current assets? 70 billion yen How much is the long-term liabilities? 10