Use the following information $($in random order$)$ from a merchandising company and from a service company.

$\backslash$table$[[$McNeil Merchandising Company$],[$Accumulated depreciation,$],[$Beginning inventory,$],[$Ending inventory,$],[$Expenses$,],[$Net purchases,$],[$Net sales,$],[$Krug Service Company,$],[$Expenses $$,$$ $10,500],[$Revenues$,31,000],[$Cash$,850],[$Prepaid rent,$600],[$Accounts payable,$200],[$Equipment$,2,800]]$

a$.$ Compute the goods available for sale, the cost of goods sold and gross profit for the merchandiser. Hint: Not all information m be necessary.

b$.$ Compute net income for each company.