The following financial information is presented for three different companies. Determine the missing amounts.

		Cullumber Cosmetics			Oriole Grocery			Uli Wholesalers
Sales			$100,000		(e)	$enter a dollar amount			$132,000
Sales returns and allowances		(a)	enter a dollar amount			4,600			13,400
Net sales			86,000			98,500		(i)	enter a dollar amount
Cost of goods sold			54,100		(f)	enter a dollar amount		(j)	enter a dollar amount
Gross profit		(b)	enter a dollar amount			39,200			25,300
Operating expenses			15,000		(g)	enter a dollar amount			17,300
Income from operations		(c)	enter a dollar amount		(h)	enter a dollar amount		(k)	enter a dollar amount
Other expenses and losses			4,000			7,400		(l)	enter a dollar amount
Profit for the year		(d)	enter a dollar amount			11,300			5,800