Enter the missing dollar amounts for the income statement for each of the following independent cases:

cases	sales revenue	begining inventory	purchases	total available	ending inventory	cost of goods sold	gross profit	expenses	pretax income (loss)
a	1,700	300	1,450		500			270
b	1,480	200	1,220					250	110
c		140			280	560	410	180
d	960		710		270			120	250
e	1,300		940	1,240			610		(30)