\begin{tabular}{|c|c|c|c|c|c|}

\hline & Company A & Company B & Company $\mathbf{C}$ & Com & pany D \\

\hline Sales revenue . . . . . & $\$ 2,000$ & (4). & $\$ 480$ & & $\$ 1,310$ \\

\hline Beginning inventory & 200 & 76 & 0 & & 600 \\

\hline Purchases . . . . . . . . & (1) & 423 & 480 & & 249 \\

\hline Purchase returns. . . & (20) & (19) & (0) & (8) & \\

\hline Ending inventory. . . & 300 & 110 & (6) & & 195 \\

\hline Cost of goods sold. & 1,200 & 370 & (7) & (9) & \\

\hline Gross margin . . . . . & (2) & (5) & $\overline{155}$ & (10) & \\

\hline Operating expenses & 108 & 22 & 34 & & 129 \\

\hline Net income . . . . . . . & (3) & 107 & 121 & & 546 \\

\hline

\end{tabular}

Complete the income statement calculations by filling in all missing numbers.