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Construct a skeletal profit and loss statement from the figures below expressing all factors in both...

Construct a skeletal profit and loss statement from the figures below expressing all factors in both dollars and as a percentage

billed COGS $90,000

alteration and workshop costs $2,400

cash discounts $1,800

frieght charges $3,000

direct expenses $36,000

customer returns $9,000

indirect expenses $31,200

Gross Sales $177,000

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