Calculate the missing income statement items represented by ? in situations (a) to (e). (a) (b) (c) (d) (e) Sales 205,000 $ 175,000 $ 68,700 ? ? ? Cost of Goods Sold 46,000 306,000 206,000 Gross Profit from Sales 96,000 ? ? ? 74,000 Operating Expenses 82,000 83,000 ? 105,000 ? Net Income (10,000) (13,800) 51,000 (34,000) Calculate the missing income statement items in situation (a). (Use parentheses or a minus sign for a net loss.) Sales (a) 205,000 Cost of Goods Sold Gross Profit from Sales 96,000 Operating Expenses 82,000 Net Income