Calculate the gross profit percentage, Cost Accounting

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At the end of Ehlinger Department Store's fiscal year on December 31, 2012, these accounts appeared in its adjusted trial balance:

Freight-In

$ 7,200

Inventory (beginning)

40,500

Purchases

456,000

Purchase Discounts

12,000

Purchase Returns and Allowances

6,400

Sales Revenue

702,000

Sales Returns and Allowances

8,000

Note:  Merchandise inventory on December 31, 2012, is $58,300.

Instructions

a) Prepare an income statement through gross profit for the year ended December 31, 2012.

b) What is the gross profit percentage?


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