Sales 21,600 sales discount 500 sales and returns allowance 230 beginning inventory 690 net purchase 13700 ending inventory 600 operating expense 3800 what is the net income

Net sales=Sales - sales discount - sales and returns allowance
Net sales=21,600−500−230=20,870

Net sales 20870
Add ending inventory 600
Less beginning inventory 690 net
Less purchase 13700
Grossprofit=20,870+600−690−13,700
=7,080

Gross profit 7080
Less operating expenses 3800
Net income 7,080−3,800=3,280

Area of circle = pi * radius^2radius is given to be 1/2 inchespi * (1/2)^2 = pi/4 inches^2 = 0.785 inches^2