Supply the missing dollar amounts for the 2017statement of earnings of Kwan Company for each of the following independent cases:

	Case A	Case B	Case C
Sales revenue	$ 8,000	$ 6,000
Sales returns and allowance	150		275
Net sales revenue			5,920
Beginning inventory	11,000	6,500	4,000
Purchases	5,000		9,420
Transportation-in		120	170
Purchase returns	350	600
Cost of goods available for sale		14,790	13,370
Ending inventory	10,000	10,740
Cost of sales			5,400
Gross profit		1,450
Expense (operating)	1,300		520
Pretax earnings (loss)	$ 800	$ 500	$ 0