Revolve companys income statement informationffor 2016 and 2017(a sole proprietorshipt) is as follows:

COGS	2016	2017
COGS	$ (a)	$59,300
Interest expense	600	0
Selling expenses	(b)	10,800
Operating income	21,800	(d)
Sales (net)	96,000	(e)
Genteral expenses	7,900	(f)
Net Income	(c)	21,600
Interest Revenue	0	600
Gross Profit	39,000	40,200

Provide the missing amounts for the blanks labeled (a)- (f).