etermine the missing amounts. Summer Company Winter Company Sales revenue $95,350 $ (d) Sales returns $ (a) $5,500 Net sales 87,160 102,100 Cost of goods sold 51,510 (e) Gross profit (b) 42,240 Operating expenses 16,920 (f) Net income (c) 16,600 Determine the gross profit rates. (Round answer to 1 decimal place, e.g. 25.2%.) Summer Company Winter Company Gross profit rate % %