$\backslash$table$[[,$Company A$,$Company B$],[,,023,,022,,2023,,2022,],[$Sales$,$$$,257,000,$$$,181,000,,,,45,500,],[$Sales discounts,,$2,570,,,,1,200,,510,],[$Sales returns and allowances,,,,$16,100,,5,600,,,],[$Net sales,,,,$163,850,,,,42,500,],[$Cost of goods sold,,$154,100,,,,57,100,,,],[$Gross profit from sales,,$51,100,,,,48,500,,20,300,],[$Selling expenses,,$18,020,,19,100,,25,100,,,],[$Administrative expenses,,$25,700,,,,29,800,,9,100,],[$Total operating expenses,,,,$46,200,,,,,],[$Profit $($loss$),,,,14,500,,,,2,100,],[$Gross profit ratio,,,,,$\%,,\%,,\%$