The following partial information is available for the Cupp Company:

Installment method sales	$120,000	(C)
Installment method cost of goods sold	(A)	$63,000
Gross profit percentage	(B)	30%
Cash receipts on installment method sales
2007 sales	25,000	(D)
2008 sales		(E)
Realized gross profit on installment method sales
2007 sales	5,000	7,000
2008 sales		9,000

Required

Compute the unknown amounts. (Note: It is not necessary to compute the amounts in the numerical sequence.)