Need help figuring out these blanks, please. Thank you.

LOGIC COMPANY Comparative Income Statement For Years Ended December 31, 2016 and 2017 2017 2016 Gross sales Sales returns and allowances Net sales Cost of merchandise (goods) sold Gross profit Operating expenses $23,400 $18,300 100 $22,500 $18,200 7,400 $11,600 $10,800 900 10,900 Depreciation $1,140 820 4,200 720 520 $ 8,430 6,260 $ 3,170 $ 4,540 720 $ 2,170 3,820 1,528 5,500 990 800 Selling and administrative Research Miscellaneous Total operating expenses Income before interest and taxes Interest expense Income before taxes Provision for taxes 1,000 868 $ 1,302 Net income 2,292