Fill in the missing amounts.

$\backslash$table$[[$Sales revenue,Crane Company,Swifty Company$],[,$$$72000,($d$)5,],[$Sales returns and allowances,$($a$),,,3\mathrm{.}200],[$Net sales,,$85500,,82000],[$Cost of goods sold,,$49\mathrm{.}125,($e$),],[$Gross profit,$($B$),,,21\mathrm{.}320],[$Operating expenses,,$12445,$in$,],[$Net income,$($a$),,,7\mathrm{.}300]]$

Attempts: $2$ of $5$ used

$($b$)$

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