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

	Company A		Company B		Company C
Sales			$343,400		$540,000
Beginning inventory	52,600				90,000
Net purchases	175,300		255,600
Ending inventory	52,200		108,000		63,000
Cost of goods sold					407,000
Gross profit	85,300		98,000
Operating expenses			50,000		48,000
Income before taxes	6,000