Presented below is information related to Bramble Enterprises.

Jan. 31 Feb. 28 Mar. 31 Apr. 30
Inventory at cost $17,100 $17,214 $19,380 $15,960
Inventory at LCNRV 16,530 14,364 17,784 15,162
Purchases for the month 19,380 27,360 30,210
Sales for the month 33,060 39,900 45,600

From the information, prepare (as far as the data permit) monthly income statements in columnar form for February, March, and April. The inventory is to be shown in the statement at cost; the gain or loss due to market fluctuations is to be shown separately (using a valuation account).