Two items are omitted in each of the following two lists of income statement data. Determine the amounts of the missing items.

BIG Co. SmallCo

Sales $ 800,000 $757,500

Sales returns & allow. [ Select ] ["20,000", "40,000", "35,000", "25,000"] 30,500

Sales discounts 10,000 [ Select ] ["37,000", "67,500", "50,000", "20,000"]

Net sales 765,000 [ Select ] ["600,000", "690,000", "559,500", "390,000"]

Cost of goods sold [ Select ] ["1,065,000", "465,000", "500,000", "35,000"] 540,000

Gross profit 300,000 150,000

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