Help me fill in the blanks and explain how the numbers were found. Complete for cost of goods sold and gross profit. How do you find qt5 COGS and Gross profit

\begin{tabular}{|c|c|c|c|c|c|c|} \hline F6 & fx & & & & & \\ \hline & A & B & C & D & E & F \\ \hline 2 & Profit & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Quarter 50 \\ \hline 3 & \multicolumn{5}{|c|}{ Gross Profit } & \\ \hline 4 & Revenues & 0 & 0 & 140,669 & 147,597 & $295,194 \\ \hline 5 & - Rebates & 0 & 0 & 0 & 6,500 & 6,500 \\ \hline 6 & - Cost of Goods Sold & 0 & 0 & 97,513 & 99,800 & \\ \hline 7 & = Gross Profit & 0 & 0 & 43,156 & 41,297 & 288,694 \\ \hline 8 & \multicolumn{5}{|c|}{ Expenses } & \\ \hline 9 & Store Leases & 0 & 0 & 91,000 & 91,000 & 91,000 \\ \hline 10 & + Sales and Service Personnel Expense & 0 & 0 & 65,674 & 69,886 & 69,886 \\ \hline 11 & + Brand Promotions & 0 & 0 & 0 & 0 & 0 \\ \hline 12 & + Special Programs & 0 & 0 & 0 & 0 & 0 \\ \hline 13 & + Ad Creation/Revision & 0 & 0 & 12,000 & 12,000 & 12,000 \\ \hline 14 & + Point of Purchase Display Expenses & 0 & 0 & 0 & 400 & 400 \\ \hline 15 & + Advertising Expenses & 0 & 0 & 16,958 & 11,986 & 11,986 \\ \hline 16 & + Internet Marketing Expenses & 0 & 0 & 1,800 & 1,800 & 1,800 \\ \hline 17 & + Engineering Cost for New Brands & 0 & 60,000 & 0 & 30,000 & 30,000 \\ \hline 18 & + Market Research & 65,100 & 0 & 20,000 & 20,000 & 20,000 \\ \hline 19 & = Operating Expenses & 65,100 & 60,000 & 207,432 & 237,072 & 237,072 \\ \hline 20 & Operating Profit & 65,100 & 60,000 & 164,276 & 195,775 & \\ \hline 21 & \multicolumn{5}{|c|}{ Miscellaneous Income and Expenses } & \\ \hline 22 & + Other Income & 0 & 0 & 0 & 0 & \\ \hline 23 & - Other Expenses & 0 & 0 & 0 & 0 & \\ \hline 24 & - Research and Development Costs & 0 & 0 & 0 & 0 & \\ \hline 25 & - Set Up Costs for New Stores & 0 & 444,000 & 0 & 0 & \\ \hline 26 & = Net Profit for Division & 65,100 & 504,000 & 164,276 & 195,775 & \\ \hline 27 & Cumulative Net Profit for Division & 65,100 & 569,100 & 733,376 & 929,151 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline F6 & fx & & & & & \\ \hline & A & B & C & D & E & F \\ \hline 2 & Profit & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Quarter 50 \\ \hline 3 & \multicolumn{5}{|c|}{ Gross Profit } & \\ \hline 4 & Revenues & 0 & 0 & 140,669 & 147,597 & $295,194 \\ \hline 5 & - Rebates & 0 & 0 & 0 & 6,500 & 6,500 \\ \hline 6 & - Cost of Goods Sold & 0 & 0 & 97,513 & 99,800 & \\ \hline 7 & = Gross Profit & 0 & 0 & 43,156 & 41,297 & 288,694 \\ \hline 8 & \multicolumn{5}{|c|}{ Expenses } & \\ \hline 9 & Store Leases & 0 & 0 & 91,000 & 91,000 & 91,000 \\ \hline 10 & + Sales and Service Personnel Expense & 0 & 0 & 65,674 & 69,886 & 69,886 \\ \hline 11 & + Brand Promotions & 0 & 0 & 0 & 0 & 0 \\ \hline 12 & + Special Programs & 0 & 0 & 0 & 0 & 0 \\ \hline 13 & + Ad Creation/Revision & 0 & 0 & 12,000 & 12,000 & 12,000 \\ \hline 14 & + Point of Purchase Display Expenses & 0 & 0 & 0 & 400 & 400 \\ \hline 15 & + Advertising Expenses & 0 & 0 & 16,958 & 11,986 & 11,986 \\ \hline 16 & + Internet Marketing Expenses & 0 & 0 & 1,800 & 1,800 & 1,800 \\ \hline 17 & + Engineering Cost for New Brands & 0 & 60,000 & 0 & 30,000 & 30,000 \\ \hline 18 & + Market Research & 65,100 & 0 & 20,000 & 20,000 & 20,000 \\ \hline 19 & = Operating Expenses & 65,100 & 60,000 & 207,432 & 237,072 & 237,072 \\ \hline 20 & Operating Profit & 65,100 & 60,000 & 164,276 & 195,775 & \\ \hline 21 & \multicolumn{5}{|c|}{ Miscellaneous Income and Expenses } & \\ \hline 22 & + Other Income & 0 & 0 & 0 & 0 & \\ \hline 23 & - Other Expenses & 0 & 0 & 0 & 0 & \\ \hline 24 & - Research and Development Costs & 0 & 0 & 0 & 0 & \\ \hline 25 & - Set Up Costs for New Stores & 0 & 444,000 & 0 & 0 & \\ \hline 26 & = Net Profit for Division & 65,100 & 504,000 & 164,276 & 195,775 & \\ \hline 27 & Cumulative Net Profit for Division & 65,100 & 569,100 & 733,376 & 929,151 & \\ \hline \end{tabular}