Calculate the missing items in the following. Enter all numbers as positive values.

Sales		Sales Returns and Allowances	Net Sales	Beginning Merchandise Inventory	Net Purchases	Cost of Goods Available for Sale	Ending Merchandise Inventory	Cost of Goods Sold	Gross Profit
a.	$242,000	$6,000	$	$152,000	$170,000	$	$136,000	$186,000	$
b.	304,000		297,000	134,000		404,000	176,000	228,000
c.		10,000	628,000		416,000	486,000	89,000