Presented here are the components in Cullumber Companys income statement. Determine the missing amounts.

		Sales Revenue			Cost of Goods Sold			Gross Profit			Operating Expenses			Net Income
Year 1		$ 75,590			$enter a dollar amount	(b)		$ 32,800			$enter a dollar amount	(d)		$14,370
Year 2		$110,500			$71,200			$enter a dollar amount	(c)		$enter a dollar amount	(e)		$29,870
Year 3		$enter a dollar amount	(a)		$76,390			$112,390			$48,510			$enter a dollar amount	(f)