Below are amounts found in the income statements of three companies.

Company Sales Revenue Cost of Goods Sold Operating Expenses Non-operating Expenses Income Tax Expense

Henry $18,000 $ 4,500 $ 4,300 $1,300 $1,300

Grace 21,000 14,700 7,300 3,300 0

James 26,000 16,120 2,300 0 2,300

For each company, calculate (a) gross profit, (b) operating income, (c) income before income taxes, and (d) net income.