Financial information is presented below for three different companies.

Allen
Cosmetics

Bast
Grocery

Corr
Wholesalers

Sales revenue

$90,000

(e)

$122,000

Sales returns and allowances

(a)

5,000

12,000

Net sales

86,000

95,000

(i)

Cost of goods sold

56,000

(f)

0)

Gross profit

())

38,000

24,000

Operating expenses

15,000

(g)

18,000

Income from operations

(c)

(h)

(k)

Other expenses and losses

4,000

7,000

(1)

Net income

(d)

11,000

5,000

Instructions

Determine the missing amounts.