Financial information follows for three different companies:

Determine the missing amounts.

		Sheridan Cosmetics		Concord Grocery		Skysong Footware
Sales		$236,000		(e) $		$288,000
Sales returns and allowances		(a) $		25,000		20,000
Net sales		215,000		356,000		(i) $
Cost of goods sold		101,000		(f) $		(j) $
Gross profit		(b) $		211,000		163,000
Operating expenses		48,000		(g) $		95,000
Profit from operations		(c) $		(h) $		(k) $
Other expenses		10,000		10,000		(l) $
Profit		(d) $		69,000		44,000