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.)

	Net Sales	Beginning Inventory	Net Purchases	Ending Inventory	Cost of Goods Sold	Gross Profit	Expenses	Net Income or (Loss)
a.	300,000	76,000	104,000	35,200		155,200	72,000
b.	470,000	74,000	300,000		264,000			20,000
c.	630,000	190,000		170,000	441,000	189,000	140,000
d.	830,000		450,000	135,000		234,000	280,000
e.		156,000		250,000	350,000	130,000		(15,000)