Determine the missing data for each letter in the following three income statements for Sampson Paper Company (amounts are inthousands):

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2009 $286 2011 2010 Sales Sales returns and allowances Net sales Merchandise inventory, beginning Purchases Purchases returns and allowances Freight-in Net cost of purchases Cost of goods available for sale Merchandise inventory, ending Cost of goods sold Gross margin Selling expenses General and administrative expenses Total operating expenses Income before income taxes Income taxes Net income 24 19 317 38 192 31 169 17 29 189 182 42 212 39 179 142 126 78 39 130 128 27