Consider the following incomplete table of a$$ merchandiser's profit data. Calculate the missing amounts to complete the table.

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Part $1$

Quarter $1$

Quarter $2$

Quarter $3$

Quarter $4$

Sales Revenue

$$89,100$

$$103,000$

$$63,400$

Sales Returns and Allowances

$960$

$1,640$

$860$

Sales Discounts

$700$

$880$

$500$

$1,100$

Net Sales Revenue

$87,440$

$98,620$

Cost of Goods Sold

$59,900$

$39,600$

$76,100$

Gross Profit

$31,620$

$38,940$