\begin{tabular}{|l||c||c|} \hline \multicolumn{1}{|c||}{ Information } & Company A & Company B \\ \hline \hline Sales & 404,000 & (d)? \\ \hline \hline Less: Cost of Goods Sold: & & \\ \hline \hline Beginning Merchandise Inventory & (a)? & 116,000 \\ \hline \hline Purchases and Freight in & 192,000 & (e)? \\ \hline \hline Cost of goods available for Sale & (b)? & 352,000 \\ \hline \hline Ending Merchandise Inventory & (7,600) & (7,600) \\ \hline \hline Cost of Goods sold & 236,000 & (f)? \\ \hline \hline Gross Profit & 168,000 & 452,000 \\ \hline \hline Selling \& Administrative Expenses & (c)? & 336,000 \\ \hline \hline Operating Income & 52,000 & (g)? \\ \hline \end{tabular} (2) Assume you are also one of the candidates taking the test to get placed as Management Accountant in Golf Logistics Company, complete an income statement based on the information given above in (a) (21 marks)