Presented below is financial information for two different companies. Viet Namese Company Company Sales revenue $180,000 $ (e) Sales discounts 2,000 2,500 Sales returns (a) 5,000 Net sales 171,000 200,000 Cost of goods sold 103,000 (0 Gross profit (b) 80,000 Operating expenses 45,000 (g) Income from operations 51,000 Other revenues (expenses) 4,000 (h) Net income 49,000 (d) Instructions: (a) Determine the missing amounts above. (b) Determine the gross profit rates. (Round to one decimal place.)