Financial information is presented below for two different companies. Gower Martini Food Drugs and Liquor Sales revenue $90,000 (e) $ Sales returns and allowances (a) 3,000 Net sales 86,000 95,000 Cost of goods sold 56,000 () Gross profit 36,000 (b) Operating expenses 22,000 (g) Income from operations (c) (h) Other expenses and losses 4,000 7,000 Net income 11,000 (d)