Compute the missing amounts in the separate income statements A$,$ B$,$ and C$.$

$\backslash$table$[[,$A$,$B$,$C$],[$Sales$,,,$$$,21,200,$$$,92,000],[$Cost of goods sold,,$40,800,,,,30,800],[$Gross profit,,$36,200,,12,300,,(1)],[$Expenses$,,,,6,400,,4],[$Net income,$$,13,800,,,$$$,21,800]]$