Financial information is presented here for two companies.

$($a$)$

Fill in the missing amounts.

$\backslash$table$[[$Sales revenue,Yoste Company,Noone Company$],[,$$$90,000,($d$)$ $$,],[$Sales returns and allowances,$($a$),,,5,000],[$Net sales,,$84,000,,100,000],[$Cost of goods sold,,$58,000,($e$),],[$Gross profit,$($b$),,,40,000],[$Operating expenses,,$14,380,($f$),]]$

Net income

$($c$)$

$17,000$