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E7-3 Inferring Missing Amounts Based on Statement of Earnings Relationships LO7-1 Compute the missing dollar amounts for the 2021 statement of earnings of Kwan Company for each of the following independent cases: Case A Case B Case C Sales revenue $ 11,400 $ 7,700 Sales returns and allowances 320 292 Net sales revenue 7,620 Beginning inventory 13,550 8,200 4,170 Purchases 6,700 9,590 Transportation-in 137 187 Purchase returns 435 770 Cost of goods available for sale 15,130 13,710 Ending inventory 11,700 10,570 Cost of sales 5,570 Gross profit 2,300 Expenses (operating) 1,470 2,050 Pretax earnings (loss) $ 970 $ (670) $