Revenue 2019 2018 Amount Percent $275,000 s200,100 $1 Gross Sales Less: Sales Returns 14,200 12,400 and Allowances Net Sales 260,800 187,700 Cost of Goods Sold Merchandise Inventory 31,900 33,800 Net Purchases 60,300 92,200 55,500 Goods Available for Sale 99,300 Less: Merchandise Inventory, Dec. 31 43,000 60,200 Cost of Goods Solid 49,200 29,100 Gross Margin 211,600 158,600

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