Financial information is presented below for three different companies.

Determine the missing amounts.

		Allen Cosmetics		Bast Grocery		Corr Wholesalers
Sales revenue		$95,250			$	(e)		$131,700
Sales returns and allowances			(a)		5,710			13,980
Net sales		87,510			95,980				(i)
Cost of goods sold		55,230				(f)			(j)
Gross profit			(b)		42,140			25,660
Operating expenses		18,580				(g)		18,300
Income from operations			(c)			(h)			(k)
Other expenses and losses		3,420			7,690				(l)
Net income			(d)		12,970			4,180

IE