$($a$)$

Fill in the missing amounts.

$\backslash$table$[[$Sales revenue,Crane Company,Novak Company$],[,$$$116,000,($d$)$ $$,],[$Sales returns andallowances,$($a$),,,7,600],[$Net sales,,$108,500,$:$\text{'},132,000],[$Cost of goods sold,,$75,950,($e$),],[$Gross profit,$($b$),,,42,240],[$Operating expenses,,$19,530,($f$),]]$

Net income

$($c$)$

$18,480$

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