Find it plzzz

Find it plzzz 4,800 Direct expenses Find out the net income from the following figures relating to the year 2014-15 Closing stock 5,000 Opening stock 12,500 Operating expenses Purchases 500 Sales Direct expenses 2,sm 20,000 From the following data of Harinder, find out the cost of goods sold and sales for the year 2013-14 :

It is,
Sales + closing stock - opening stock - Purchases - direct expense - operating expense.

Net income is same as Net profit.