I OWN A USED CAR BUSINESS THAT BUYS TOTAL LOSS CARS FROM INSURANCE AUCTIONS, PAYS BODY SHOPS FOR REPAIRS AND SELLS THEM TO THE PUBLIC

I own a used car sales business, the way i operate is different from other dealers. I buy totaled salvage vehicles from insurance companies, buy parts necessary for the repair, pay body shops to repair them and sell them to the public.

1: I enter the total sales receipts (not profit) in Business Income?

2: I enter the amount i paid for the cars in Cost of Purchases?

3: Cost of purchases include end year inventory?

4: Where should i enter the amount i paid for parts? Materials&Supplies?

5: Where should i enter the amount i paid to body shops? Other Costs to Prepare for Sales?

6: Or the amount i spend to repair these cars should be under business expenses?

Appreciate the help.