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Assignment 5: BE5-1 Presented below are the components in Gates Company's income statement. Determine the missing amounts. (L01 Sales Cost of Gross Operating Net Revenue Goods Sold Profit Expenses Income (a) $75,000 ? $30,000 ? $10,800 (b) $108,000 $70,000 ? ? $29,500 (c)? $83,900 $79,600 $39,500 ? BE5-5 At year-end, the perpetual inventory records of Litwin Company showed merchandise inventory of $98,000. The company determined, however, that its actual inventory on hand was $95,700. Record the necessary adjusting entry. BE5-6 Hudson Company has the following account balances: Sales Revenue $195,000, Sales Discounts $2,000, Cost of Goods Sold $117,000, and Inventory $40,000. Prepare the entries to record the closing of these items to Income Summary