Please help me. Compute for the missing item.

NET SALES Sales $800,000 Sales discounts 20,000 Sales returns and allowances Net sales 735,000 NET PURCHASES Purchases $400,000 Freight-in 20,000 Purchase discounts ? Purchase returns and allowances 2,500 Net purchases 413,500 COST OF GOODS SOLD Beginning inventory $85,400 Ending inventory 74,500 Cost of goods sold GROSS PROFIT Gross profit TOTAL EXPENSES Rent $36,000 Salaries 145,700 Utilities 12,300 Freight-out ? Other 24,100 Total expenses 242,200 NET INCOME Net income