Fill in the missing amounts.

$\backslash$table$[[$Sales revenue,Sunland Company,Cheyenne Company$],[,$$$84,000,($d$)$ $$,],[$Sales returns and allowances,$($a$),,,4,400],[$Net sales,$-,77,800,,100,000],[$Cost of goods sold,,$54,460,($e$),],[$Gross profit,$($b$),,,34,000],[$Operating expenses,,$11,670,($f$),]]$

Net income

$($c$)$

$16,000$