Fill in the blanks:	Fit Apparel			Boswell, Inc.
Net Sales Revenue		$	99,000		$	(d)
Cost of Goods Sold:
	Beginning Merchandise Inventory		(a)			31,000
	Purchases and Freight In		47,000			(e)
	Cost of Goods Available for Sale		(b)			88,000
	Ending Merchandise Inventory		(2,000)			(2,000)
	Cost of Goods Sold		60,000			(f)
Gross Profit			39,000			113,000
Selling and Administrative Expenses			(c)			87,000
Operating Income		$	11,000		$	(g)