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

$\backslash$table$[[*,$Novak Company,,Pharoah Company$],[$Sales revenue,$$204,000,$$$,],[$Sales discounts,$4,400,,4,900],[$Sales returns,,,$7,400],[$Net sales,$195,000,,224,000],[$Cost of goods sold,$117,000,,],[$Gross profit,,,$92,960],[$Operating expenses,$52,200,,],[$Income from operations,,,$58,200],[$Other revenues $($expenses$),6,400,,],[$Net income,,,$53,800]]$