I need to know how do we get the numbers?

Question a) Supply the missing dollar amounts for the 2015 income statement of ABC Company by writing your answer in the table provided for you for each of the following independent cases. Show your computations below the table. Account Sales Revenue Case A $ 8,000 Case B $ 6,000 Sales returns & allowances (150) Net Sales Revenue Beginning inventory 11,000 6,500 Purchases 5,000 ? Freight-in 120 ? (350) Purchase returns (600) 14,790 Goods available for sale Ending inventory (10,000) (10,740) Cost of goods sold Gross profit 1,450 Expenses 1,300 Income before tax $ 800 $(500) b) Assume Case A's ending inventory at 2015 year-end is understated by $1,000. Assume the error is not detected. State whether they will be overstated, understated or no effect. i) 2015 profit ii) 2015 retained earnings iii) 2016 profit iv) 2016 retained earnings v) 2016 shareholders' equity Solution Case A $8,000 Case B $6,000 Sales revenue 150 500 Sales returns & allowances 7,850 5,500 Net sales revenue 11,000 6,500 Beginning inventory 5,000 8,770 Purchases 100 120 Freight-in 350 600 Purchase returns 15,750 14,790 Goods available for sale 10,000 10,740 Ending inventory 5,750 4,050 Cost of goods sold 2,100 1,450 Gross profit 1,300 1,950 Expenses $ 800 $(500) Income before tax i) 2015 profit understated ii) 2015 retained earnings understated iii) 2016 profit overstated iv) 2016 retained earnings correct v) 2016 shareholders' equity correct