DOUBLE ENTRY BOOKKEPPING

Sam prepared a draft statement of profit or loss for the business as follows:

Revenue 256,800 CR
Cost of sales
Opening inventory 13,400 DR
Purchases 145,000 DR
Closing inventory (14,200)DR
(144,200)
Gross profit 112,600 CR
Operating expenses (76,000) CR
Operating profit 36,600 CR

Sam has not yet recorded the following items:

Carriage in of $2,300

Discounts received of $3,900

Carriage out of $1,950

After these amounts are recorded, what are the revised values for gross and operating profit of Sam’s business?

Can you ecxpalin me how to get solution. Thank you!