Fill in the appropriate blanks for each of the independent situations below.

	Company A	Company B	Company C
Sales revenue	$	$343,400	$540,000
Beginning inventory	52,600		90,000
Net purchases	195,300	255,600
Ending inventory	52,200	108,000	63,000
Cost of goods sold			427,000
Gross Profit	75,300	118,000
Operating expenses		50,000	48,000
Income before taxes	6,000