selected inventory information:

The company accountant has prepared the following partial statement of income to help management understand the financial

statement impact of each cost determination cost formula.Sales

$$523,000$

$$523,000$

Cost of goods sold

Gross profit

Operating expenses

$(\frac{191,000}{\frac{?}{\text{b}\text{a}\text{r}}(191,000)})$

Income before income tax

Income tax expense $(30\%)$

Net income

$($a$)$

Fill in the missing amounts in the perpetual inventory schedule, using the FIFO cost formula.