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. $($Enter loss amounts as a negative number.$)$

$\backslash$table$[[,$Net Sales,$\backslash$table$[[$Beginning$],[$Inventory$]],\backslash$table$[[$Net$],[$Purchases$]],\backslash$table$[[$Ending$],[$Inventory$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],$Gross Profit,Expenses,$\backslash$table$[[$Profit or$],[($Loss$)]]],[$a$.,280,000,76,000,104,000,35,200,,135,200,72,000,],[$b$.,470,000,78,000,270,000,,264,000,,,20,000],[$c$.,630,000,200,000,,180,000,441,000,189,000,160,000,],[$d$.,790,000,,450,000,135,000,,234,000,260,000,],[$e$.,,156,000,,200,000,400,000,130,000,,(15,000)$