At the end of Gordman Department Store’s fiscal year on December 31, 2010, these accounts appeared in its adjusted trial balance.

Freight in

$5,600

Merchandise Inventory

$40,500

Purchases

447,000

Purchase Discounts

$12,000

Purchase Returns and Allowances

6,400

Sales

$718,000

Sales Returns and Allowances

8,000

Additional facts:

1. Merchandise inventory on December 31, 2010, is $75,000.

2. Note that Gordman Department Store uses a periodic system.

Instructions

Prepare an income statement through gross profit for the year ended December 31, 2010.