Sales revenue Sales returns and allowances Net sales Cost of goods sold Gross profit Operating expenses Income from operations Other expenses and losses Net income $97,100 87,400 56,400 19,700 3,200 (a) (b) (c) (d) $ 5,310 97,300 41,700 7,300 12,600 (e) (f) (g) (h) $125,900 14,000 25,100 18,400 4,800 (i) (L) (j) (k)

Sales revenue $97,100 (c) $125,900 Sales returns and allowances (a) 5,310 14,000 Net sales 87,400 97,300 (i) Cost of goods sold 56,400 (f) (j) Gross profit (b) 41,700 25,100 Operating expenses 19.700 (g) 18,400 Income from operations (c) (h) (k) Other expenses and losses 3,200 7,300 (d) 12.600 4,800 Financial information is presented below for three different companies. Determine the missing amounts