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Ex 4 When using the periodic method, a company does not have a CMS account. The company must therefore calculate the CMS in the Income Statement. Fill in the appropriate amounts and $ signs when needed. McAlister Co. Juno Co. Partial Income Statement Partial Income Statement For the month ending Feb. 28, 20X1 For the month ending Feb. 28, 20X1 Sales $12,500 $62,900 Beginning Inventory $150 $4,400 Purchases $6,600 $43,590 Purchase Returns & Allow. $40 $1,500 Purchase Discounts 20 60 Net Purchases $41,090 Freight-In 130 Cost of merchandise purchases I Cost of Merch. Available for Sale $6,820 Ending Inventory 310 Cost of Merchandise Sold 43,300 Gross Profit (a) (b) (c) (d) (f) (B) (h) (1) (1) 3,600 (k)