Fill in the missing amounts.

$\backslash$table$[[,$Crane Company,,Cullumber Company$],[$Sales revenue,$$92,000,s,],[$Sales returns and allowances,,,$3\mathrm{.}000],[$Net sales,$86\mathrm{.}000,,109\mathrm{.}000],[$Cost of goods sold,$55,900,,],[$Gross profit,,,$49\mathrm{.}050],[$Operating expenses,$16\mathrm{.}500,,],[$Net income,,,$17\mathrm{.}440]]$