=+Two items are omitted in each ofthe following four lists of income statement data. Determine the amounts ofthe missing items, identifying them by letter.

vSales $400,000 Sales returns and allowances (a)

Sales discounts 20,000 Net sales 350,000 Cost of merchandise sold (b)

Gross profit 200,000

$500,000 $1,000,000 $ (g)

15,000 (e)

30,500 8,000 40,000 37,000

(0 910,000 (h)

285,000 (0 540,000

(d) 286,500 150,000