Fill in the missing amounts.

$\backslash$table$[[,,$any,,Sheffield Company$],[$Sales revenue,,$$100,000,($d$)$ $$,],[$Sales returns and allowances,$($a$),,17,6,000],[$Net sales,,$94,500,,116,000],[$Cost of goods sold,,$65,205,($e$),],[$Gross profit,$($b$),,,38,280],[$Operating expenses,,$17,955,($f$),],[$Net income,$($c$),,,]]$