Brief Exercise 5-2 Presented below are the components in Gates Companys income statement. Determine the missing amounts.

Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Net Income

(a) $75,400 $ _____________ $34,900 $_____________ $16,800

(b) $108,300 $71,200 $_______ $___________ $25,200

(c) $________ $76,600 $80,100 $39,800 $_______