英文财务会计作业！急，在线等！！！！

cost of goods sold
cost of goods sold
inventory,january 1 152,000
purchases 642,000
less:purchase discounts 18,000
net purchase 624,000
add:fright-in 0
cost of goods purchase 624,000
cost of goods available for sale 776,000
inventory,december 31 125,000
cost of goods sold 651,000
因为 multiple-step income statement需要用到 cost of goods 所以应该先用已知条件求出，那个...因为应该是用的periodic system 求cost of goods sold 我们没有要求重点掌握，我是按照书上的步骤写的，如果你觉得拿不准，方法其实都一样，你可以自己在算一下。
income statement
sales revenues
sales 1,100,000
less:sales discounts 5,000
net sales 1,095,000
cost of goods sold 651,000
gross profit 444,000
operating expenses
selling expenses 128,000
general asministrative expenses 15,000
total operating expenses 143,000
income from operations 301,000
other revenues and gains
dividends revenue 8,000
other expenses and loss
interest expense 17,000
earthquake loss 42,000
51,000
net
income 250,000
net income的得数应该和后面一列对齐，不知为什么就是移不过去。
还有就是题干的最后一句和税有关的那句话，我没有做过类似的题，没太用上那句话的信息，如果你自己懂的话，我上面的步骤基本正确，你按照正确的位置把数据加进去就可以了。
retained earings
retained earings january 1 290,000
add:net income 250,000
less:dividends 29,000
retained earnings december 31 286,000
不确保计算有没有失误，大体步骤应该没有问题，你再好好看看吧，有什么问题，我们再探讨，这题可比我们学的难多了啊~