Compute the missing dollar amounts for the 2021 statement of earnings of Kwan Company for each of the following independent cases: Case A Case B Case C Sales revenue $ 11,800 $ 7,900 $ 8,114 Sales returns and allowances 340 294 Net sales revenue 7,820 13,850 8,400 4,190 Beginning inventory Purchases 6,900 9,610 139 189 Transportation-in Purchase returns 445 790 13,750 Cost of goods available for sale Ending inventory Cost of sales 15,170 10,550 11,900 5,590 Gross profit 2,400 1,490 2,230 Expenses (operating) Pretax earnings (loss) $ 990 $ (690) $ 0