Fill in the missing amounts in the following income statement for Carpenters Department Store Inc.

Sales revenue		$125,600
Less: Sales returns and allowances		(a)
Net sales			$122,040
Cost of goods sold:
Beginning inventory		$ 23,400
Purchases	$ (b)
Less: Purchase discounts	$1,300
Net purchases	$ (c)
Add: Transportation-in	6,550
Cost of goods purchased		81,150
Cost of goods available for sale		$104,550
Less: Ending inventory		(e)
Cost of goods sold			(d)
Gross profit			$ 38,600
Operating expenses			(f)
Income before tax			$ 26,300
Income tax expense			10,300
Net income			$ (g)