This exercise stresses the relationships between the information recorded in a periodic inventory system and the basic elements of an income statement. Each of the five lines represents a separate set of information. You are to fill in the missing amounts. (Input all amounts as positive values except net loss which should be indicated with a minus sign. Omit the "$" sign in your response.) Cost of Goods Sold Ending Inventory 35,200 Profit or (Loss) Beginning Inventory 76,000 74,000 220,000 Net Purchases 104,000 280,000 Gross Profit 135,200 Expenses 72,000 a. Net Sales 280,000 570,000 630,000 810,000 b. 20,000 264,000 441,000 C. d. 190,000 135,000 270,000 150,000 270,000 450,000 189,000 234,000 120,000 e. 156,000 450,000 (15,000)