Solve for the missing amounts corresponding to the letters in the following income statement for Carpenters Department Store Inc.

Net sales					$146,100
Cost of goods sold:
Beginning inventory			$28,560
Net purchases		$(a)
Transportation-in		7,650
Cost of goods purchased			95,630
Cost of goods available for sale			$124,190
Ending inventory			(c)
Cost of goods sold					(b)
Gross profit					$46,750
Operating expenses					(d)
Income before tax					$31,790
Income tax expense					11,130
Net income					$(e)

Item	Amount
a. Net purchases	$
b. Cost of goods sold	$
c. Ending inventory	$
d. Operating expenses	$
e. Net income	$