$22$

Calculate the missing amounts.

$\backslash$table$[[,,$a$,,$b$,,$c$,$d$,$e$],[$Net sales,$$,208,800,$$$,165,000,$$$,73,800,,],[$Cost of goods sold,,,in $(,,,41,600,303,000,205,600],[$Gross profit from sales,,$108,200,,,,,,75,200],[$Operating expenses,,$91,600,,93,000,,,106,000,],[$Profit $($loss$),7,,,(31,000),,(5,900),57,000,(28,400)$