Solve the missing items for each independent case. The cost of sales is 60 per cent of sales revenue for each case. (Enter negative amounts using either a negative sign preceding the number, e.g. -45, or parentheses, e.g. (45).)

Sales revenue		Cost of sales		Other expenses		Profit		Total assets		Total liabilities		Share capital		Retained earnings
203,000						63,000				612,000		273,000		48,000
		108,000				61,000		644,000				248,000		224,000
227,500				138,000				203,000		88,000		103,000
898,000						118,000		668,000		473,000				73,000
		72,000		44,000						209,000		630,000		40,500