Presented below is financial information for two different companies. Compute the missing amounts.

		Blossom Company			Blue Company
Sales revenue		88,880			enter a dollar amount	(d)
Sales returns and allowances		enter a dollar amount	(a)		4,820
Net sales		83,220			91,610
Cost of goods sold		53,820			enter a dollar amount	(e)
Gross profit		enter a dollar amount	(b)		40,630
Operating expenses		14,400			20,740
Net income		enter a total net income amount	(c)		19,890