=+Two items are omitted in each of the following four lists of income statement data.

Determine the amounts of the missing items, identifying them by letter.

Sales $250,000 $600,000 $1,000,000 $ (g)

Sales returns and allowances

(a) 30,000

(e) 7,500 Sales discounts 10,000 18,000 40,000 11,500 Net sales 225,000

(c) 910,000 (h)

Cost of merchandise sold

(b) 330,000

(f) 400,000 Gross profit 90,000

(d) 286,500 120,000