I need help determining these missing amounts

Sunland Cosmetics Culver Grocery Splish Brothers Wholesa ales revenue $91,400 (e) $132,800 iales returns and allowances (a) 5,610 13,600 let sales 87,900 95,700 cost of goods sold 55,800 (f) Gross profit (b) 41,900 26,000 Operating expenses 18,700 (g) 18.800 ncome from operations (c) (h) Other expenses and losses 3,200 7.400 let income (P) 12,600 4.100 a Texthook and Media