please help me find the answer that I got wrong

Data for Sports Clothing 1. Borrowed $44,000 from the bank to start the business. 2 Purchased $23,000 inventory for cash. 3. Inventory costing $19,300 was sold for $35,000 cash. 4. Paid $2,800 cash for operating expenses. Required Hopkins Inc Stmt Hopkins Bal Sheet Hopkins Stmt Sports Inc Stmt CF Prepare an income statement for Sports Clothing. SPORTS CLOTHING Income Statement For the Year Ended December 31, 2018 Sales returns and allowances XS 35,00 Cost of goods sold 19,30 Gross margin 15,700 Expenses Operating expenses (2,800) Net income 12,900 ype here to seatch