Miller Company has the following account balances, extracted from its multiple-step income statement for the current year.

Required: Compute the missing amounts.

Sales $107,800 Sales Returns and Allowances? Sales Discounts 3,200 Net Sales ? Cost of Goods Sold 48,200 Gross Profit 51,900 Selling Expenses? General and Administrative Expenses 10,400 Total Operating Expenses 18,200 Net Income ?