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

Company A	Company B	Company C
Sales revenue	$	$345,820	$537,610
Beginning inventory	51,680		89,410
Net purchases	195,570	258,500
Ending inventory	51,090	106,340	59,410
Cost of goods sold			424,230
Gross profit	73,860	117,030
Operating expenses		48,920	46,910
Income before taxes	4,940