This exercise stresses the relationships beiween the information recorded in a periodic inventory system and the basic elements of an income statement. Each of the five lines represents a separate set of information. You are to fill in the missing amounts. $($Enter loss amounts as a negative number.$)$

$\backslash$table$[[,$Net Sales,$\backslash$table$[[$Beginning$],[$Inventory$]],\backslash$table$[[$Net$],[$Purchases$]],\backslash$table$[[$Ending$],[$Inventory$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],$Gross Profit,Expenses,$\backslash$table$[[$Net Income$],[$or $($Loss$)]]],[$a$.,320,000,76,000,104,000,35,200,144,800,175,200,72,000,],[$b$.,570,000,73,000,280,000,,264,000,,,20,000],[$c$.,630,000,190,000,,160,000,441,000,189,000,150,000,],[$d$.,780,000,,450,000,135,000,546,000,234,000,280,000,],[$e$.,470,000,156,000,,200,000,350,000,120,000,135,000,(15,000)$