Fill in the missing amounts.

$\backslash$table$[[,$Cullumber Company,Pharoah Company$],[$Sales revenue,,$$118,000,($d$)$ $$,],[$Sales returns and allowances,$($a$),,,7,800],[$Net sales,,$110,000,,134,000],[$Cost of goods sold,,$77,000,($e$),],[$Gross profit,$($b$),,,42,880],[$Operating expenses,,$18,700,($f$),],[$Net income,$($c$),,,20,100]]$