(a) Determine the missing amounts. (b) Determine the gross profit rates. (Round to one decimal place.) ounts. ES-14 Financial information is presented below for three different companies. Hardy Cosmetics $90,000 Yee Grocery s (e) 5,000 95,000 Wang Wholesalers $122,000 Sales revenue Sales returns and allowances Net sales Cost of goods sold Gross profit Operating expenses Income from operations Other expenses and losses Net income 12,000 86,000 56,000 24,000 18,000 38,000 15,000 4,000 7,000 11,000 5,000 Instructions Determine the missing amounts. ing a em. E5-15 Presented on the next page are selected accounts for McPhan Company as reported in the worksheet using a perpetual inventory system at the end of May 2017