Fill in the missing amounts.

$\backslash$table$[[$Sales revenue,Crane Company,Bramble Company$],[,$$$94,000,($d$)$ $$,],[$Sales returns and allowances,$($a$),,,5,400],[$Net sales,,$87,000,,110,000],[$Cost of goods sold,,$55,680,($e$),],[$Gross profit,$($b$),,,41,800],[$Operating expenses,,$13,920,($f$),],[$Net income,$($c$),,,24,200]]$

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