Hello , How do you find the missing numbers ? Explanation would be very helpful thank you !

Financial information for two companies are presented below. (a) Fill in the missing amounts. Sheffield Corp. Tamarisk, Inc. Sales revenue $100,000 $ Sales returns and allowances 6.000 Net sales 94.000 116,000 Cost of goods sold 64.860 Gross profit 38.280 Operating expenses 16,920 Net income 17,400