Incomplete manufacturing costs, expenses, and selling data for two different cases for the year ended December 31,2022 , are as follows. (a) Determine the missing amount for each letter. Endingworkinprocessinventory Salesrevenue Salesdiscounts Costofgoodsmanufactured Beginningfinishedgoodsinventory Costofgoodsavailableforsale Costofgoodssold Endingfinishedgoodsinventory Grossprofit ? 25 , 780 3 , 000 17 , 300 22 , 190 4 , 070 ? \begin{tabular}{ll} (b) 3 , 970 \\ \hline \end{tabular} (c) 4,070 (j) (k) (d) (e) 7,480 Operating expenses 2,810 (I) Net income (f) 6,090